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 Salaries Expense Depreciation Expense - Building and Equipment Supplies Expense Insurance Expense Utilities Expense $27,000 307,000 60,000 6,900 14,000 16,200 20,800 ..... O A. $117,900 B. $189,100 C. $280,000 D. $162,100