An adjusted trial balance is given below. Credit Debit $15,000 4.000 800 25,000 $4,000 1,000 600 8,000 Cash Accounts Receivable Prepaid Rent Merchandise Inventory Accounts Payable Salaries Payable Notes Payable Jackson, Capital Jackson, Withdrawals Sales Revenue Cost of Goods Sold Salaries Expense Rent Expense Selling Expense Delivery Expense Supplies Expense Total 1,000 94,900 21,000 19,000 12,000 8.200 2,000 500 $108,500 $108,500 What is the final balance in the owner's equity account after recording the closing entries assuming no additional contributions were made by the owner during the period? O A. $39,200 O B. $40,200 C. $7,000 OD. $31,200