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,Doug,the proprietor of Pepper's Cafe,has a debit balance of $12,250 in his drawing account and a credit balance of $36,150 in his capital account.Which of the following statements is correct?

A) Doug's net income was $23,900.
B) During the closing process,Doug will debit the drawing account for $12,250 and credit the capital account for $12,250.
C) During the closing process,Doug will debit the capital account for $12,250 and credit the drawing account for $12,250.
D) Doug's Retained Earnings account was $23,900.