what accounts would be shown in the credit/debit column?

The adjusted trial balance of Sara's Web Services follows: SARA'S WEB SERVICES Adjusted Trial Balance December 31 $ 1,170 Supplies.. Prepaid insurance .................... Computer equipment ........... Accumulated depreciation Computer equipment Accounts payable ........ Sara Pollis, Capital....... Sara Pollis, Withdrawals ........... Services revenue .............. Salaries expense........... Depreciation expense .............. Rent expense................... Supplies expense ................. Utilities expense.................... Insurance expense ......................... Totals 600 20,600 $ 5,400 325 13,925 4,800 21,720 6,920 2,000 1,200 800 950 400 $41,370 $41,370 (a) Prepare the closing entries for Sara's Web Services (b) What is the balance of Sara's capital account after the closing entries are post