The Following Information Is Available for Zephyr Company Before Closing

Multiple Choice

The following information is available for Zephyr Company before closing the accounts. After all of the closing entries are made, what will be the balance in the Zephyr, Capital account? $$\begin{array} { | l | r | } \hline \text { Net income } & \$ 115,000 \\\hline \text { Zephyr, Capital } & 110,000 \\\hline \text { Zephyr, Withdrawals } & 39,000 \\\hline\end{array}$$

A) $225,000.
B) $264,000.
C) $956,000.
D) $115,000.
E) $186,000.