The F. Mercury, Capital account has a credit balance of $31,450 before closing entries are made. If total revenues for the period are $97,700, total expenses are $72,100, and withdrawals are $16,650, what is the ending balance in the F. Mercury, Capital account after all closing entries are made? Multiple Choice $14,800. O $25,600. d $40,400. a $31,450. $57,050