After all revenue and expenses have been closed at the end of the fiscal period ended December 31, Income Summary has a debit of $ 45,550 and a credit of $ 36,520. On the same date, D. Mau, Drawing has a debit balance of $ 12,000 and D. Mau Capital had a beginning credit balance of $ 63,410.

a. Journalize the entries to close the remaining temporary accounts.

b. What is the new balance of D. Mau, Capital after closing the remaining temporary accounts? Show your calculations.