Add basics/close-account/poseidon

basics/close-account/poseidon/.gitignore

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+.anchor
+.DS_Store
+target
+**/*.rs.bk
+node_modules
+test-ledger
+.yarn

basics/close-account/poseidon/Anchor.toml

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+[toolchain]
+
+[features]
+resolution = true
+skip-lint = false
+
+[programs.localnet]
+close_account = "4So9Jbx672BRL9RvfB8Sux2NMVX5QJRnhmdWyij3kkFg"
+
+[registry]
+url = "https://api.apr.dev"
+
+[provider]
+cluster = "Localnet"
+wallet = "~/.config/solana/id.json"
+
+[scripts]
+test = "pnpm ts-mocha -p ./tsconfig.json -t 1000000 tests/**/*.ts"

basics/close-account/poseidon/Cargo.toml

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+[workspace]
+members = [
+    "programs/*"
+]
+resolver = "2"
+
+[profile.release]
+overflow-checks = true
+lto = "fat"
+codegen-units = 1
+[profile.release.build-override]
+opt-level = 3
+incremental = false
+codegen-units = 1

basics/close-account/poseidon/README.md

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+# Destroy an Account 
+> **_NOTE_:_** If you haven't installed poseidon yet, follow the installation steps [here](https://turbin3.github.io/poseidon/installation.html)
+- We're writing our TypeScript program code in [/ts-programs](./ts-programs/)
+- Once TypeScript program is completed, generate a program id and replace the `PROGRAM_ID` with the actual one. To generate a program id, run:
+```
+anchor keys list
+# You'll get something similar, but it will definitely be different
+close-account: At2EEHZ4zq2roeR5Cba6dryYEsmsHz7MKt9tjUCpCng1
+```
+- To convert your TypeScript Solana program to Anchor program, run
+```
+poseidon -i ./ts-programs/closeAccount.ts -o programs/close-account/src/lib.rs
+```

basics/close-account/poseidon/migrations/deploy.ts

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+// Migrations are an early feature. Currently, they're nothing more than this
+// single deploy script that's invoked from the CLI, injecting a provider
+// configured from the workspace's Anchor.toml.
+
+const anchor = require("@coral-xyz/anchor");
+
+module.exports = async function (provider) {
+  // Configure client to use the provider.
+  anchor.setProvider(provider);
+
+  // Add your deploy script here.
+};

basics/close-account/poseidon/package.json

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+{
+  "license": "ISC",
+  "scripts": {
+    "lint:fix": "prettier */*.js \"*/**/*{.js,.ts}\" -w",
+    "lint": "prettier */*.js \"*/**/*{.js,.ts}\" --check"
+  },
+  "dependencies": {
+    "@coral-xyz/anchor": "^0.30.1"
+  },
+  "devDependencies": {
+    "@biomejs/biome": "^1.9.4",
+    "@types/bn.js": "^5.1.6",
+    "@types/chai": "^4.3.20",
+    "@types/mocha": "^9.0.0",
+    "chai": "^4.5.0",
+    "mocha": "^9.0.3",
+    "prettier": "^2.8.8",
+    "ts-mocha": "^10.0.0",
+    "typescript": "^4.3.5"
+  }
+}