Adams Company had the following adjusted trial balance: The president of Adams Company has asked you to close the books (prepare and process the closing entries). After the closing process has been completed, answer the following questions: What is the balance in the Capital account? $ What is the balance in the utilities expense account? During the closing process, what amount was transferred from the income summary account to the Capital account in the third closing entry (i.e.. after revenue and expense accounts have been closed to Income Summary)