2. The adjusted trial balance of Sara's Photography follows (10 points): Sara's Photography Trial Balance Cash Accounts receivable Office supplies Photography equipment Accumulated depreciation, photography equipment Accounts payable Sarah Vegara, capital Sarah Vegara, withdrawals Photography revenue Supplies expense Cleaning expense Repairs expense Film expense Rental expense Total December 31, 2015 Debit Credit $ 700 1.200 200 10,000 $ 2,000 400 5,000 2,800 12,000 50 200 150 100 4,000 $ 19,400 $ 19,400 a) Prepare the necessary closing entries at December 31", b) What is the balance of Sara's capital account after the bookkeeper posts the closing entries