The following information is available for Brendon Company before closing the accounts. What will be the amount in the Income Summary account that should be closed to Brendon, Capital?

J. Brendon, Capital $ 132,000 J. Brendon, Withdrawls 42,500 Fees earned 220,000 Depreciation Expense - Equipment 14,300 Wages expense 83,600 Interest expense 4,000 Insurance expense 13,800 Rent expense 28,600

A. 89,500

B:75,700

C45,500

D47500

E33200