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: (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 ciosing entries are recorded and posted, which balance on which financial statement(s) should this amount agree with