PROBLEM #3 Susan White has her own business as a performer at children's birthday parties. She can dress up and perform as a clown, or she can perform as a magician. Kids love her. Her business is set up as a sole proprietorship with a fiscal year end of June 30. Below are account balances as of June 30, 2003., in ALPHABETICAL order. REQUIRED: a) Please prepare CLOSING journal entries for year end AND b) Prepare a post-closing Trial Balance as of June 30, 2003. Account Balance at year end Cash A/R Supplies Equipment Automobile Accumulated Depreciation A/P Unearned revenue Capital -- Susan White Withdrawals - Susan White Magician revenue Clown revenue Miscellaneous revenue Advertising Expense Depreciation Expense (Auto) Supplies Expense Miscellaneous expense Wardrobe expense 1,750 425 1,657 2,700 8,500 4,500 2,950 550 6,319 23,500 18,335 7,950 770 890 550 252 665 485