Given the Following Accounts and Their Adjusted Balances Before Closing

Multiple Choice

Given the following accounts and their adjusted balances before closing entries are posted, what amount will be posted to Bessie Cool, Capital in the process of closing the Income Summary account? Assume all accounts have normal balances. $$\begin{array} { | l | r | } \hline \text { Bessie Cool, capital } & \$ 7,000 \\\hline \text { Bessie Cool, withdrawals } & 9,600 \\\hline \text { Service Revenue } & 35,500 \\\hline \text { Rent expense } & 3,600 \\\hline \text { Salaries expense } & 7,200 \\\hline \text { Insurarace expense } & 920 \\\hline \text { Depreciation experse, equip. } & 500 \\\hline \text { Accumulated depreciation, equipment. } & 1,500 \\\hline\end{array}$$

A) $12,180 credit
B) $21,780 debit
C) $21,780 credit
D) $23,280 credit
E) $28,780 credit