The adjusted trial balance of Sara's Photography follows:

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Sara's Photography TrialBalance

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December 31,2020

\begin{array}{|l|r|r|}\hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 800 & \\\hline \text { Accounts receivable } & 1,400 & \\\hline \text { Office supplies } & 300 & \\\hline \text { Photography equipment } & 9,000 & \\\hline \text { Accumulated depreciation, photography } & & \\\hline \text { equipment } & & \$ 1,000 \\\hline \text { Accounts payable } & & 7,100 \\\hline \text { Sara Vegara, capital } & & 1,500 \\\hline \text { Sara Vegara, withdrawals } & 1,800& \\\hline \text { Photography revenue } & & 11,000 \\\hline \text { Supplies expense } & 500 \\\hline \text { Cleaning expense } & 100 \\\hline \text { Repairs expense } & 50 \\\hline \text { Developing expense } & 1,850 \\\hline \text { Rental expense } & \underline{2,000} &-\\\hline \text { Total } & \underline{\$ 17,800} & \underline{\$ 17,800} \\\hline\end{array}

Prepare the necessary closing entries at December 31. What is the balance of Sara's capital account after the bookkeeper posts the closing entries?

Closing the Temporary Accounts at the End of Each Accounting

Multiple Choice