The Following Are Selected Accounts and Their Balances After Adjustments $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$

Essay

The following are selected accounts and their balances after adjustments at December 31, 2020, the end of Mark's Furniture Refinishing's fiscal year.
$~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ Mark's Furniture Refinishing
$~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ Trial Balance December 31, 2020
$\begin{array}{|l|r|r|}\hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 1,000 & \\\hline \text { Accounts receivable } & 2,000 & \\\hline \text { Refinishing supplies } & 3,000 & \\\hline \text { Tools } & 10,000 & \\\hline \text { Accumulated depreciation, tools } & & \$ 11,000\\\hline \text { Accounts payable } & & 3,000 \\\hline \text { Mark Madman, capital } & & 4,000\\\hline \text { Mark Madman, withdrawals } & 2,000 & \\\hline \text { Fees earned } & & 15,750 \\\hline \text { Wages expense } & 4,000 & \\\hline \text { Supplies expense } & 250 & \\\hline \text { Depreciation expense } & 5,500 & \\\hline \text { Utilities expense } & 3,500 & \\\hline \text { Rental expense } & \underline{2,500} & -\\\hline \text { Total } & \underline{\$ 33,750} &\underline{\$ 33,750}\\\hline\end{array}$ Prepare the necessary closing entries at December 31. What is the balance of Mark's capital account after the bookkeeper posts the closing entries?