Given the following account balances before closing entries, what would be the balance for Harris, Capital on the Post-Clo Harris, Withdrawals $26,000 Service Revenue 305,000 Salaries Expense 61,000 Depreciation Expense-Building and Equipment 6,200 Supplies Expense 14,200 Insurance Expense 16,100 Utilities Expense 20,600 A. $160,900 B. $118,100 C. $279,000 D. $186,900