The adjusted trial balance of Cara's Web Services follows: CARA'S WEB SERVICES Adjusted Trial Balance October 31,2019 Debit Credit Cash $ 1,225 Supplies 1,915 Prepaid insurance 600 Computer equipment 20,750 Accumulated depreciation - Computer equipment 5.400 Accounts payable 575 Cara Smith, Capital 13,945 Cara Smith, Withdrawals 4,800 Services revenue 22,790 Salaries expense 6,920 Depreciation expense 2,300 Rent expense 1,600 Supplies expense 950 Utilities expense 1.250 Insurance expense 400 Totals $ 42,710 $42,710 (a) Prepare the closing entries for Cara's Web Services, (b) What is the balance of Cara's capital account after the closing entries are posted? (Show your work for full credit - 12 points)