After all revenue and expenses have been closed at the end of the fiscal period ended December 31, Income summary has a debit of $45,550 and a credit of $36,520. On the same date, D. Mau, Drawing has a debit balance of $12,000 and D. Mau, Capital had a beginning credit balance of $63,410

A. Journalize the entries to close the remaining temporary accounts

B. What is the new balance of D. Mau, Capital after closing the remaining temporary accounts? Show your calculations