An adjusted trial balance for a merchandiser is given below. Debit Credit Cash SI2.600 Accounts Receivable 2.400 Prepaid Rent 800 Merchandise Inventory 30,000 Accounts Payable $4,200 Salaries Payable 1.000 Tax Payable 800 Notes Payable 10,000 Patel, Capital 3,800 Patel, Withdrawals 1.000 Sales Revenue 96,000 Sales Discounts Forfeited 400 Cost of Goods Sold 23,000 Insurance Expense 2.400 Salaries Expense 21.000 Rent Expense 14,000 Selling Expense 8.500 Supplies Expense 300 Total $116,200 $116,200 Journalize the closing entries as of December 31, 2018 General Journal Date Description Post ref DR CR The ending balance of Patel, Capital would be