The following is the adjusted trial balance for Tuttle Photography.

After the closing entries, what will the final balance in Capital be?

... Credit Debit $15,000 30,000 7,500 3,200 40,000 160,000 $12,000 75,000 Accounts Cash Accounts receivable Prepaid insurance Office supplies Land Building Accumulated depreciation Equipment Accumulated depreciation Accounts payable Salaries payable Unearned service revenue Mortgage payable R. Tuttle, capital R. Tuttle, drawing Service revenue Salaries expense Depreciation expense Supplies expense Insurance expense Utilities expense 8,500 12,000 2,000 25,000 100,000 21,290 23,000 289,000 61,000 6,150 14,040 14,000 20.900 $469.790 $469.790