An alphabetical list of the adjusted trial balance accounts for ABC Co. after its first year of operations ending December 31, 2019 is shown below. Calculate the capital balance as it would appear on the December 31, 2019 balance sheet. ABC Co. WORKSHEET FOR THE YEAR ENDED DECEMBER 31, 2019 ADJUSTED TRIAL BALANCE ACCOUNT TITLES DEBIT CREDIT $ 13,800 $ 23,600 $ 30,000 $ 5,000 $ 367,500 Accounts Payable Accounts Receivable Accumulated depreciation - Vehicles Advertising Expense Capital Mary Lou Cash Depreciation Expense Gardening Revenue Gardening Supplies Insurance Expense Interest Revenue Internet Expense Notes Payable Notes Receivable A A 272,080 5,400 $ 255,000 S $ 4,500 3,000 $ 200 $ 1,060 $ 10,000 S 5,000