9 . given the following account balances before closing entries, what would be the balance for harris, capital on the postclosing trial balance (assuming the beginning capital balance is zero)? harris, withdrawals 26000 service revenue 309000 salaries expense 62000 depreciation expense-building and equipment 6800 supplies expense 14,200 insurance expense 16,700 utilities expense 20,300 a. 283,000 b. 163,000 c. 120,000 d. 189,000