Problem (6: The adjusted trial balance of Sara's Web Services follows: SARA'S WEB SERVICES Adjusted Trial Balance December 31 Cash Supplies Prepaid insurance Computer equipment. Accumulated depreciation-Computer equipment Accounts payable Sara Pollis, Capital Sara Pollis, Withdrawals Services revenue Salaries expense Depreciation expense Rent expense... Supplies expense Utilities expense. Insurance expense Totals $ 1,170 1,930 600 20,600 S 5,400 325 13,925 4,800 21,720 6,920 2,000 1,200 800 950 400 $41,370 $41,370 (a) Prepare the closing entries for Sara's Web Services. (b) What is the balance of Sara's capital account after the closing entries are poste