BE 4.3 page 233: BE4.3 (LO 1) AP Rizzo Company has the following year-end account balances on November 30, 2021: Service Revenue $38,500; Insurance Expense $2,750; Rent Expense $8,000; Supplies Expense $1,500; L. Wilfrid, Capital $42,000; and L. Wilfrid, Drawings $29,000. (a) Prepare the closing entries. (b) Calculate the balance in L. Wilfrid, Capital after the closing entries is posted