Assume that the entry closing total revenues of $251,400 and total expenses of $187,600 has been made for the year ending December 31. At the end of the fiscal year, Teresa Schafer, Capital has a credit balance of $291,000 and Teresa Schafer, Drawing has a balance of $24,400. a. Journalize the entry required to close the Teresa Schafer, Drawing account. If an amount box does not require an entry, leave it blank. - Select - - Select - - Select - - Select - b. Determine the amount of Teresa Schafer, Capital at the end of the period. $fill in the blank ab71e2fa200e037_1