Given the following account balances before closing entries, what would be the balance for Harris, Capital on the Post-Closing Trial Balance (assuming the beginning capital balance is zero)? Harris, Withdrawals $30,000 Service Revenue 304,000 Salaries Expense 69,000 Depreciation Expense-Building and Equipment 6,400 Supplies Expense 14,000 Insurance Expense 16,600 Utilities Expense 20,100 OA. $126,100 OB. $147,900 OC. $177,900 OD. $274,000 ol se