The following is the adjusted trial balance for Baker Services. Accounts Debit Credit Cash $33,400 Accounts Receivable 24,000 Prepaid Insurance 5,500 Office Supplies 2,800 Land 47,000 Building 150,000 Accumulated DepreciationBuilding $15,500 Equipment 75,000 Accumulated DepreciationEquipment 9,500 Accounts Payable 20,000 Salaries Payable 2,000 Unearned Revenue 24,000 Mortgage Payable 102,000 Baker, Capital, beginning balance 13,000 Baker, Withdrawals 24,000 Service Revenue 289,000 Salaries Expense 60,000 Depreciation ExpenseBuilding and Equipment 6,100 Supplies Expense 15,000 Insurance Expense 14,200 Utilities Expense 18,000 Total $475,000 $475,000 After the closing entries are posted, what is the balance in the Baker. Capital account? O A. $212,700 O B. $164,700 OC. $188,700 The following is the adjusted trial balance for Baker Services. Accounts Debit Credit Cash $33,400 Accounts Receivable 24,000 Prepaid Insurance 5,500 Office Supplies 2,800 Land 47,000 Building 150,000 Accumulated DepreciationBuilding $15,500 Equipment 75,000 Accumulated DepreciationEquipment 9,500 Accounts Payable 20,000 Salaries Payable 2,000 Unearned Revenue 24,000 Mortgage Payable 102,000 Baker, Capital, beginning balance 13,000 Baker, Withdrawals 24,000 Service Revenue 289,000 Salaries Expense 60,000 Depreciation ExpenseBuilding and Equipment 6,100 Supplies Expense 15,000 Insurance Expense 14,200 Utilities Expense 18,000 Total $475,000 $475,000 After the closing entries are posted, what is the balance in the Baker. Capital account? O A. $212,700 O B. $164,700 OC. $188,700