Creative is a CCPC with the following information: Capital Dividend account balance on January 1 of the current year: $37,380 During the current year, the company had the following transactions: Capital Gains of $9,500 Capital Dividends received of $4,250 Net Income for Tax Purposes of $92,000 Non-Eligible Dividends paid of $20,500 What is the balance in the capital dividends account at the end of the current year? Choose the correct answer. A. $46,380 B. $117,880 C. $25,880 D. $37,380