Home Protector has journalized their adjusting entries and prepared their adjusted trial balance. Using the adjusted trial balance, prepare the closing entries directly owner's capital for the month of September and create the post-closing trial balance.

Cash$12,380

Accounts Receivable$5,050

Prepaid Insurance$2,570

Equipment$25,700

Accumulated Depreciation$2,920

Accounts Payable$6,230

Salaries Payable$840

Unearned Revenue$4,700

Bank Loan$7,550

Holmes, Capital$19,960

Holmes, Withdrawals$4,390

Service Revenue$17,970

Depreciation Expense$490

Insurance Expense$320

Interest Expense$390

Office Supplies Expense$2,840

Rent Expense$1,680

Salaries Expense$3,990

Telephone Expense$370

DRTotal$60,170 and CR$60,170

what is the holmes, Capital for Sep 30?