Boxboro Auto Repair had the following account balances after adjustments. Assume all accounts had normal balances. (Click the icon to view the account balances.) 14. Prepare the closing entries for Boxboro at December 31. 15. What is the balance of Boxboro, Capital after closing entries have been recorded? (Use a T-account to determine the balance.) 14. Prepare the closing entries for Boxboro at December 31. (Kecord debits first, then credits. Select the explanation on the last line of the journal entry table.)