A. $197,400 OB. $241,400 C. $22,000 OD. $219,400 The following is the adjusted trial balance for Baker Services. Accounts Debit Credit Cash $57,800 Accounts Receivable 29,000 Prepaid Insurance 7,500 Office Supplies 3,100 Land 46,000 Building 160,000 Accumulated Depreciation-Building $16,500 Equipment 73,000 Accumulated Depreciation-Equipment 9,000 Accounts Payable 22,000 Salaries Payable 3,500 Unearned Revenue 24,000 Mortgage Payable 104,000 Baker, Capital, beginning balance 10,000 Baker, Withdrawals 22,000 Service Revenue 326,000 Salaries Expense 60,000 Depreciation Expense-Building and Equipment 5,800 Supplies Expense 15,000 Insurance Expense 14,800 Utilities Expense 21,000 Total $515,000 $515,000 After the closing entries are posted, what is the balance in the Baker, Capital account