Given the following account balances before closing entries, what would be the balance for Smith, Capital on the Post-Closing Trial Balance (assuming the beginning capital balance is zero)? Smith, Withdrawals $ 20,000 Service Revenue 290,000 Salaries Expense 62,000 Depreciation Expense - Building and Equipment 6,300 Supplies Expense 15,000 Insurance Expense 13,500 Utilities Expense 20,600 O A. $172,600 B. $117.400 OC. $152,600 OD. $192,600