Assume that the entry dosing total revenues of $937,800 and total expenses of $796,900 has been made for the year ending December 31. At the end of the fiscal year, Teresa Schafer, Capital has a credit balance of $1,475,500 and Teresa Schafer, Drawing has a balance of $27,500. Required: (a) Journalize the entry required to close the Teresa Schafer, Drawing account Refer to the chart of accounts for the exact wording of the account aides. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries, CNOW journals will automatically indent a credit entry when credit amount is entered. (b) Determine the amount of Teresa Schafer, Capital at the end of the period.