The adjusted balances for Tomas Co. are listed below:

Cash, $20,000

Accounts Receivable, $2,500

Prepaid Insurance, $3,500

Equipment, $15,000

Accumulated Depreciation, $2,000

Accounts Payable, $4,000

J. Tomas, Capital, $30,000

J. Tomas, Drawing, $10,000

Income from Services, $35,000

Wages Expense, $12,000

Rent Expense, $8,000

After recording the closing entries, what would be the balance of the capital account?

A. $30,000

B. $45,000

C. $35,000

D. $5,000