Cash Accounts receivable Merchandise inventory Equipment Accumulated depreciation-equipment Accounts payable HST recoverable HST payable Y. Novak, capital Y. Novak, drawings Sales Sales returns and allowances Cost of goods sold Rent expense Salaries expense $4700 20000 44200 154900 20700 12000 1950 1490 160760 20400 251000 15000 147500 16300 21000 $445950 $445950 How much will the balance in the Y. Novak. Capital account be after closing entries are posted