The adjusted trial balance of Tuttle Photography follows: Tuttle Photography Adjusted Trial Balance December 31, 2020 Debit Credit Cash Accounts receivable Prepaid Insurance $20,000 30.000 7,500 Office Supplies 3.200 Building 150,000 Accumulated depreciation - Building $12,000 Equipment 75,000 Accumulated Depreciation - Equipment 8,500 Land 50,000 Accounts Payable 20.000 Salaries Payable 4,000 Unearned service revenue 25,000 Long-term Notes Payable 100,000 Tuttle, Capital Tuttle, Withdrawals 21,290 25,000 Service Revenue 289.000 Salaries Expense 64,000 Depreciation Expense - Building 3,850 Depreciation Expense - Equipment 2.300 upplies Expense 14,040 surance Expense 14,000 tilities Expense otals 20,900 $479,790 $479,790 L. Using all 4 parts and skipping a line between entries, prepare the closing entries for Tutile Photography on the journal provided below (15 points). DATE ACCOUNT JOURNAL PR DEBIT CREDIT II. What is the balance of the Tuttle, Capital account after the closing entries are posted? (5 points) Use the l-account below for your calculations. Tuttle, Capital