At the End of the Accounting Period,but Before Closing Entries

Multiple Choice

At the end of the accounting period,but before closing entries are made,Harry,the proprietor of Harry's Bar and Grill,has a debit of $24,500 in his drawing account and a credit of $126,800 in his capital account.If his capital account has a credit balance of $137,900 after the closing,what was his net income?

A) $11,100
B) $35,600
C) $113,400
D) $13,400