Presented below is an adjusted trial balance for Neveen Company, at December 31, 2019. Account Title Debit Credit Cash 14.000 Accounts receivable 20,000 Prepaid insurance 15.000 Equipment 40,000 Accumulated Depreciation- Equipment 15.000 Accounts payable 6000 Uneamed revenue 20,000 Notes payable 9,000 Omar, Capital 30.000 Omar, Drawing 1,200 Service revenue 20.000 Depreciation expense 5000 Advertising expense 1000 Rent expense 700 Salary expense 1,600 Insurance expense 1,500 L.E. 100,000 L.E.100,000 Instructions: (a) Prepare closing entries for December 31, 2019. (b) Determine the balance in neveen's capital account after the entries have been posted. (c) prepare a balance sheet after closing