After All Appropriate Closing Entries to the Following Accounts Have

Multiple Choice

After all appropriate closing entries to the following accounts have been made, what will be the balance in the Jeff Corvette, Capital account? $$\begin{array} { | l | r | } \hline \text { Service fees revenue } & \$ 140,000 \\\hline \text { Various experses } & 60,000 \\\hline \text { Jeff Corvette, capital } & 80,000 \\\hline \text { Jeff Corvette, withdrawals } & 15,000 \\\hline\end{array}$$

A) $65,000
B) $80,000
C) $130,000
D) $145,000
E) $280,000