[GNC] Close books as FPOA, new books for Estate?

[Bruce Griffis]

I was the financial power of attorney for my mom for the past few years,
and kept her finances in GnuCash. She passed away, so FPOA is no longer in
effect. I am the executor for her estate. My thought is to duplicate her
current GnuCash file, empty out the transactions, and start new with same
chart of accounts and set opening balances to be what her balances were as
of yesterday. Would that be the right way to handle this?