Ms Kate Morris is the sole owner of Meowster, a pet service store that offers temporary accommodation and bathing services for cats. Following is Meowster's Adjusted Trial Balance prepared on 30 June 2018.

MeowsterAdjusted Trial Balanceas at 30 June 2018AccountDebitCreditCash at Bank$12 500Pet Bathing Supplies4 400Machines - Professional Pet Dryer11500Accounts Payable*$ 1000Long - Term Bank Loan17 100Kate Morris , Capital10 0.00Kate Morris , Drawings3000Bathing Service Revenue*12 600Accommodation Service Revenue*7500Pet Bathing Supplies Expense5 200Wages Expense5 600Rent Expense$ 200Utility Expense1700Interest Expense - Bank Loan100$48 200548 200( a ) Prepare closing entries ; no narration required . (9 marks )16 ) Prepare the fully classified Statement of Financial Position in the narrative format , basedon the post-closing balances ( you are not required to show the post - closing trial balance ) .(9 marks )