please check my answer and answer part B as well. Thank you in advance

11 ) Presented below is an adjusted trial balance for Shawn Company, at December 31, 2020. Cash $ 7,700 Accounts payable $10,000 Accounts receivable 20,000 Notes payable 9,000 Prepaid insurance 15,000 Accumulated depreciation Equipment 35,000 Equipment 14,000 Depreciation expense 7,000 Service revenue 29,000 Owner's Drawings 1,500 Owner's capital 24,000 Advertising expense 1,400 Unearned service revenue 16,000 Rent expense 800 Salaries and wages expense 12,000 Insurance expense 1,600 $102.000 $102.000 Instructions (a) Prepare closing entries for December 31, 2020. Entry #1 Dec31 Service revenue Income Summary 29,000 29,000 Entry #2 22.800 Dec31 Income summary Depreciation expense Advertising expense Rent expense Salaries and wages expense Insurance expense 7,000 1,400 800 12,000 1.600 Entry #3 Dec31 Income summary 6.200 Focus Entry #3 Dec31 Income summary Retained earnings 6,200 6,200 Entry #4 Dec31 Retained eamings Dividends 1,500 1,500 (b) Determine the balance in the Owner's Capital account after the entries have been posted (Show your calculations and/or T-account entries to ensure partial credit) Balance in Owner's Capital Account Owner's Capital Owner's Capital De CF Balance