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Closing Entries Prior to closing, total revenues were $ 8 , 3 1 5 , 0 0 0 and total expenses were $ 6 ,

Closing Entries
Prior to closing, total revenues were $8,315,000 and total expenses were $6,460,000.
During the year, the owner made no additional investments and withdrew $408,000. After the closing entries, how much did the owner's capital account change?
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