I am stuck on this question my grade 11 accounting teacher gave me and i do not know the answer

The adjusted account balances of Stine Company, at December 31, 2008, are as follows:

DebitsCredits

Cash.............................. 12700Accounts Payable........................12000

Accounts receivable.... 22000Note Payable..................................7000

Prepaid insurance........ 10000Accum. Amortiz. Equipment.....14000

Equipment......................40000Service Revenue...........................27000

Amortization expense.. 7000B. Stine, Capital............................22000

B. Stine, drawings.......... 1500Unearned Service Revenue.........16000

Advertising expense........ 400

Rent expense.................. 1800

Salary expense............... 2000

Insurance expense ...........600

Total................................ $98000Total................................................$98000

Instructions

(a) Prepare closing entries for December 31, 2008.

(b) Determine the balance in B. Stine's capital account after the entries have been posted.