The income statement of Gentry's Shoe Repair is as follows:

GENTRYS SHOE REPAIR

Income Statement

For the Month Ended April 30, 2016

Revenue
Shoe Repair Revenue		$7,500
Expenses
Salaries Expense	$3,400
Depreciation Expense	350
Utilities Expense	400
Rent Expense	600
Supplies Expense	1,050
Total Expenses		5,800
Net Income		$1,700

On April 1, the owner, Lee Gentry, had a capital balance of $12,900. During April, Gentry withdrew $3,000 cash for personal use.

Required:

(a) Prepare closing entries at April 30.

(b) Determine the balance in L. Gentry, Capital account after the entries have been posted.