I chose the wrong answer. Tell me the right answer! Thank you very much.!!! (5 problem)

The firm had net income if the entry to close the Income Summary account includes a credit to the drawing account. debit to the drawing account. credit to the owner's capital account. debit to the owner's capital account. Use the following account balances from the adjusted trial balance of ABC Consulting: Account Debit Balance Credit Balance Cash 24,100 Accounts Payable 2,000 B. Conway, Capital 13,000 B. Conway, Drawing 600 Sales Revenue 18,000 Salary Expense 2,600 Rent Expense 3,000 Supplies Expense 1,900 Advertising Expense 800 What is the amount that ABC Consulting would report as the ending balance in the B. Conway, Capital account at the end of the year? $22,100 $13,000 $12,400 $22,700