Selected accounts for S. Mulder Snap Photography at December 31, 2021 are presented below: S. Mulder, Capital Dec. 31 25,000 S. Mulder, Drawings Dec. 31 5,000 Service Revenue Dec. 31 55,000 Supplies Dec. 31 2.000 Prepaid Expense Dec. 31 2,500 Utilities Expense Dec. 31 1,200 Repairs Expense Dec. 31 2,500 Rent Expense Dec. 31 10,000 Salaries Expense Dec. 31 10,000 Notes Payable Dec. 31 2,000 Accounts Payable to Dec. 31 13,000 Prepare the closing entries to close the appropriate accounts. (List the debits first and then the credits. Credit account titles are automatically indented when the amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Dec. 31 Service Revenue Income Summary | (To close revenue account) Dec. 31 Income Summary Supplies Expense Utilities Expense Repairs Expense Rent Expense Salaries Expense Salaries Expense (To close expense accounts) Dec. 31 Income Summary (To close income summary) Dec. 31 (To close drawings account) Post the entries. (For balances ending in 0 select bal for the date and for the amount for the normal balance of the account) S. Mulder, Capital Dec. 31 25,000 Post the entries. (For balances ending in O select bal for the date and for the amount for the normal balance of the account S. Mulder, Capital Dec. 31 25,000 S. Mulder, Drawings Dec. 31 5,000 Service Revenue Dec. 31 55,000 Supplies Dec. 31 2,000 Prepaid Expense Dec. 31 2,500 Supplies Expense Dec. 31 4,000 Utilities Expense Dec. 31 1,200 Repairs Expense Dec. 31 2,500 Rent Expense Dec. 31 10,000 Salaries Expense Dec. 31 10,000 - ho Notes Payable Dec. 31 2.000 Accounts Payable Dec. 31 13,000 What is the ending balance in the capital account after closing entries have been posted? Ending balance in the capital account