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