The Following Information Is Available for Brendon Company Before Closing

Multiple Choice

The following information is available for Brendon Company before closing the accounts. What will be the amount in the Income Summary account that should be closed to Brendon, Capital? $$\begin{array} { | l | r | } \hline \text { J. Brendon, Capital } & \$ 112,000 \\\hline \text { J. Brendon, Withdrawals } & 3 2 , 0 0 0 \\\hline \text { Fest earned } & 187,000 \\\hline \text { Depreciation Expense-Equipment } & 12,000 \\\hline \text { Wages expense } & 71,400 \\\hline \text { Interest expense } & 3 , 3 0 0 \\\hline \text { Insurance expense } & 11,700 \\\hline \text { Rent expense } & 24,200 \\\hline\end{array}$$

A) $80,000.
B) $32,400.
C) $42,400.
D) $43,000.
E) $64,400.