Prepare the closing entries (no comments are required) for the following Adjusted Trial Balance dated 30/06/16 and answer the question. Accounts should be closed in the order they appear in the Trial Balance. Do not use punctuation when entering amounts. Adjusted TB Account Dr Cash At Bank 40,000 Accounts Receivable 55,000 Inventory 110,000 Prepaid Rent 5,000 Equipment L 100,000 Accum Depreciation 20,000 Accounts Payable 65,000 Interest Payable 5,000 Notes Payable 180,000 Owners Capital 50,000 Capital Introduced 10,000 Income Summary Service Revenue 100,000 Depreciation Expense 20,000 Rent Expense 20,000 Salaries Expense 80,000 Total 430,000 430,000 30/06/16 30/06/16 30/06/16 30/06/16 What is the balance of owners capital after the closing entries have been posted