The Following Information Is Available for the Noir Detective Agency $\begin{array}{lrr}\text { Net Loss } & \$ 17,600 \\\text { G. Noir, Capital } & 289,000\\\text { G. Noir, Withdrawals }&32,000\end{array}$

Multiple Choice

The following information is available for the Noir Detective Agency. After closing entries are posted, what will be the balance in the G. Noir, Capital account? $\begin{array}{lrr}\text { Net Loss } & \$ 17,600 \\\text { G. Noir, Capital } & 289,000\\\text { G. Noir, Withdrawals }&32,000\end{array}$

A) $303,400.
B) $289,000.
C) $239,400.
D) $274,600.
E) $257,000.