The following is the adjusted trial balance for Baker Services. Credit Accounts Cash Accounts Receivable Prepaid Insurance Office Supplies Land Building Accumulated Depreciation Building Equipment Accumulated Depreciation-Equipment Accounts Payable Debit $69,800 29,000 5,500 3,100 47,000 130,000 $17,500 75,000 8,500 26,000 O A. $196,900 OB. $173,900 O c. $23,000 OD. $219,900 The following is the adjusted trial balance for Baker Services. Credit $17,500 Accounts Debit Cash $69,800 Accounts Receivable 29,000 Prepaid Insurance 5,500 Office Supplies 3,100 Land 47,000 Building 130,000 Accumulated Depreciation-Building Equipment 75,000 Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Mortgage Payable Baker, Capital, beginning balance Baker, Withdrawals 23,000 Service Revenue Salaries Expense 64,000 Depreciation Expense Building and Equipment 6,200 Supplies Expense 14,000 Insurance Expense 14,400 Utilities Expense 19,000 Total $500,000 After the closing entries are posted, what is the balance in the Baker, Capital account? 8,500 26,000 4,500 29,000 100,000 15,000 299,500 $500,000 A. $196,900 OB. $173,900 OC. $23,000 OD. $219,900