Serge Smart began operations as a private investigator on April $1,2003.$ The trial balance columns of the work sheet for Smart P$.$I. at June $30,2003$ are as follows: SMART P$.$I.Adjusted Trial BalanceFor the Quarter Ended June $30,2003$ Account TitlesTrial Balance Debit CreditCash$$10,500$ Accounts Receivable$7,670$ Supplies $400$ Prepaid Insurance$3,060$ Equipment$35,000$ Accumulated Amortization$ $500$Notes Payable $12,000$Accounts Payable $11,000$Interest Payable $300$S$.$ Smart, Capital $25,000$S$.$ Smart, Drawings $900$ Fees Earned $16,000$Salaries Expense$1,600$ Travel Expense$1,900$ Rent Expense$1,400$ Miscellaneous Expense $250$ Supplies Expense$780$ Amortization Expense$500$ Interest Expense$300$ Insurance Expense $540$ $$64,800$ $$64,800============$ Instructions $($a$)$ Prepare an income statement and a statement of owner's equity for the quarter, and a classified balance sheet at June $30,2003.($b$)$Journalize the closing entries from the adjusted trial balance $($assuming the books are closed quarterly$).($c$)$Post the closing entries to S$.$ Smart, Capital account. After all closing entries are recorded and posted, which balance on which financial statement$($s$)$ should this amount agree with?