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 Service Revenue $27,000 308,000 Salaries Expense 68,000 Depreciation Expense - Building and Equipment 7,000 Supplies Expense 14,000 Insurance Expense 16,400 20,300 Utilities Expense A. $182,300 B. $281,000 OC. $155,300 OD. $125,700