4.The following is an adjusted trial balance for the year ended March 31, 2020. Credit Debit $ 10,750 6,200 475 10,900 23,400 141 $ 6,250 11,350 No. Account 101 Cash 103 Accounts receivable 126 Supplies Notes receivable, due January 1, 2023 167 Equipment 168 Accumulated depreciation, equipment 194 Copyright 201 Accounts payable 203 Unearned revenues 250 Long-term notes payable 300 Hassan Amir, capital 301 Hassan Amir, withdrawals 402 Revenues 610 Rent expense 612 Wages expense 623 Interest expense 633 Depreciation expense 637 Supplies expense 4,500 13,800 18,500 44,300 36,305 74,070 14,800 37,000 3000 4,660 2,580 Totals $ 161,420 $ 161,420 A. Complete the closing entries. (8 marks) B. What is the updated balance in the owner's capital account? (2 marks) General Journal Page 16 Date Particulars P.R. Debit Credit