The companys trial balance shows the following accounts:

Cash	$12,200	Loan Payable	$38,000
Mikes Capital	$14,320	A/P	$2,150
Gym Equipment	$38,000	Rent expense	$1,500
A/R	$2,000	Withdrawal	$600
Salary expense	$8,600	Revenue	$22,000
Unearned revenue	$4,600	Supplies expense	$150
Utility expense	$980	Interest expense	$500
Cleaning expense	$770	Security expense	$444

Prepare closing entries for Mikes Gym for December 31, 2020.

GENERAL JOURNAL PAGE
DATE/#		ACC# / DESCRIPTION	P.R	DEBIT	CREDIT

What is Mikes Capital balance on December 31, 2020?