The Following Is the Adjusted Trial Balance for Baker Services

Multiple Choice

The following is the adjusted trial balance for Baker Services. $\begin{array}{|l|r|r|}\hline \text { Accounts } & \text { Debit } & \text { Credit }\\\hline \text { Cash } & \$ 31,100 \\\hline \text { Accounts Receivable } & 30,000 \\\hline \text { Prepaid Insurance } & 3,500 \\\hline \text { Office Supplies } & 3,200 \\\hline \text { Land } & 49,000 \\\hline \text { Building } & 150,000\\\hline \text { Accumulated Depreciation-Building } & & \$ 14,500 \\\hline \text { Equipment } & 77,000 & 7,000 \\\hline \text { Accumulated Depreciation-Equipment } & & 25,000 \\\hline \text { Accounts Payable } & & 2,000 \\\hline \text { Salaries Payable } & & 26,000 \\\hline \text { Unearned Revenue } & & 106,00 \\\hline \text { Mortgage Payable } & & 24,500\\\text { Baker, Withdrawals } & 23,000 & \\\hline \text { Service Revenue } & &275,000 \\\hline \text { Salaries Expense } & 64,000 & \\\hline \text { Depreciation Expense-Building and } & & \\\text { Equipment } & 5,600 & \\\hline \text { Supplies Expense } &11,000 & \\\hline \text { Insurance Expense } & 14,600 & \\\hline \text { Utilities Expense } &18,000 \\\hline \text { Total } & \$ 480,000 & \$ 480,000\\\hline \end{array}$
There were no new capital contributions during the year.After the closing entries are posted,what is the balance in Baker,Capital?

A) $1,500
B) $209,300
C) $24,500
D) $163,300