The J Godfrey, Capital Account Has a Credit Balance of $17,000

Multiple Choice

The J. Godfrey, Capital account has a credit balance of $17,000 before closing entries are made. If total revenues for the period are $55,200, total expenses are $39,800, and withdrawals are $9,000, what is the ending balance in the J. Godfrey, Capital account after all closing entries are made?

A) $8,000.
B) $15,400.
C) $23,400.
D) $17,000.
E) $32,400.