28- (10 points): The adjusted trial balance of Carson's Internet Services follows: CARSON'S INTERNET SERVICES Adjusted Trial Balance December 31 Cash $ 1,170 Supplies 1,930 Prepaid insurance 600 Computer equipment 20,600 Accumulated depreciation-Computer equipment Accounts payable C. Gaines, Capital C. Gaines, Withdrawals 4,800 Services revenue Salaries expense 6,920 Depreciation expense 2,000 Rent expense 1,200 Supplies expense 800 Utilities expense Insurance expense Totals $41,370 $5,400 325 13,925 21,720 950 400 $41,370 (a) Prepare the four closing entries necessary. (b) What is the balance of Carson Gaines' capital account after the closing entries are posted