37) The following is the adjusted trial balance for Tuttle Photography. Credit I 12 12 ka 14 $13,500 9000 I 12 Accounts Debit Cash $81,000 Accounts receivable- 26,000 Prepaid insurance 6500 Office supplies 3400 Building 130,000 Accumulated depreciation-building Equipment 70,000 Accumulated depreciation-equipment Land 47,000 Accounts payable- Salaries payable Unearned service revenue Mortgage payable R. Tuttle, capital R. Tuttle, drawings 25,000 Service revenue Salaries expense 61,000 Depreciation expense-building and equipment 57004 Supplies expense- 14,000 Insurance expense 14,400 Electricity and gas expense- 21,000 Total $505,000 20,000 40002 22,000 103,000 15,500 ka 318,000 ka ku k K $505,000 14 After the closing entries, what will the final balance in R. Tuttle, capital be? A) $227,400 B) $192,4004 C) $25,000 D) $25,500