An adjusted trial balance is given below. Debit Credit Cash $ 15 000 Accounts receivable 3000 Prepaid rent 900 Inventory 27000 Accounts payable $ 4 200 Salaries payable 1500 Loan payable 900 Smith, capital 13700 Drawings 1500 Sales revenue 96100 Sales returns and allowances 1500 Sales discounts 700 Cost of sales 24000 Salaries expense 20000 Rent expense 14000 Selling expense 8300 Supplies expense 500 minusminusminusminusminusminusminus Total $ 116 400 $ 116 400 What will be the final balance in the Smith, capital account after recording the closing entries?