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 $23.000 Service Revenue 300,000 Salaries Expense 65,000 Depreciation Expense - Building and Equipment 6,000 Supplies Expense 14.500 Insurance Expense 16,900 Utilities Expense 20.700 A S176,900 B. $277 000 OC: $153 900 OD. $123 100 At the beginning of 2025 Patriots, Inc has the following account balances Accounts Receivable $43,000 (Debit) Allowance for Bad Debis $6.000 (Credit) Bad Debts Expense SO During the year credit sales amounted to S820.000 Cash collected on credit sales amounted to $790,000 and 518,000 has been written off At the end of the year, the company adjusted for bad debts expense using the percent-of-sales method and applied a rate based on past history of 3.5% The amount of bad debts expense for 2025 is O A S28,700 B $16,700 CS57 855 D$18,000