The F. Mercury, Capital account has a credit balance of $19,550 before closing entries are made. If total revenues for the period are $62,700, total expenses are $45,500, and withdrawals are $10,350, what is the ending balance in the F. Mercury, Capital account after all closing entries are made?

A. 9,200

B. 17,200

C. 26,400

D. 19,550

E. 36,750