E4-6 From the following selected accounts of Hyundai Energy at June 30, 20X4, prepare the entity's closing entries: Liu Hyundai, capital. $ 21,600 Interest expense. $ 2,200 Service revenue. 101.100 Accounts receivable 14,000 Unearned revenues. 1,350 Salary payable. 850 Salary expense.. 12,500 Depreciation expense. 10,200 Accumulated depreciation.... 35,000 Rent expense. 5,900. Supplies expense. 1,700 Liu Hyundai, withdrawals. 40,000 Interest revenue 700 Supplies.. 1,400 What is Hyundai's ending capital balance at June 30, 20X4?