The F. Mercury, Capital account has a credit balance of $18,700 before closing entries are made. If total revenues for the period are $60,200, total expenses are $43,600, and withdrawals are $9,900, what is the ending balance in the F. Mercury, Capital account after all closing entries are made?

A) $8,800

B) $16,600

C) $25,400

D) $18,700

E) $35,300