3 The adjusted tial balance of Sara's Web Services follows: SARA'S WEB SERVICES Adjusted Trial Balance December 31 Cash Supplies Prepard insurance Computer equipment S 1,170 1,930 600 20,600 $ 5,400 325 13,925 Accounts payable Sara Pollis, Capital Sara Pollis, Withdrawals Services revenue Salaries expense Depreciation expense 4,800 21,720 6,920 2,000 1,200 800 950 Supplies expense Unlities expense 4 Insurance ex Totals $41370 $41370 (a) Prepare the closing enties for Sara's Web Services. (24 points) (b) What is the balance of Sara's capital account after the closing entries are posted? (6Points) Date Account Debit Credit stion B. S