Part 1: Prepare the missing closing entries for Sea Shell company. Part 2: Determine the balance of the C. Trout, Capital account to be reported on the December 31, 2017, balance sheet (C. Trout is the owner of Sea Shell company}. Part 3: Prepare the missing nancial statements as of December 31, 201?. The balance in C. Trout, Capital on December 31, 2016, was $178,500. . Use the 2 templates provided below to prepare the missing nancial statements. {Do not prepare the statement of cash flows). . Hint: For the balance sheet - be sure to prepare a report form balance sheet