given the following account balances before closing​ entries, what would be the balance for​ smith, capital on the post−closing trial balance​ (assuming the beginning capital balance is​ zero)? ​smith, withdrawals ​$ ​ 20,000 service revenue ​290,000 salaries expense ​62,000 depreciation expense−building and equipment ​6,300 supplies expense ​15,000 insurance expense ​13,500 utilities expense ​20,600