A year-end adjusted trial balance, in alphabetic order, for Lucky Consulting is as follows: Lucky Consulting Adjusted Trial Balance December 31, 2022 Debit Credit Accounts payable $3,000 Accounts receivable $25,000 Accumulated depreciation, car 9,000 Cash 38,300 Depreciation expense 9,000 Consulting revenue 164,500 Insurance expense 3,800 Maintenance expense 7,600 Prepaid insurance 2,200 Salaries expense 70,000 Salaries payable 2,400 Lucky Jones, capital 44,000 Lucky Jones, withdrawals 26,000 Supplies 12,600 Supplies expense 5,400 Unearned revenue 4,000 Car 27,000 $226,900 $226,900 REQUIRED: Part A) Prepare the journal entries required to close the temporary accounts at December 31, 2022. Use the general journal form provided below. Part B) Calculate the closing Capital balance