The following is the adjusted trial balance for Baker Services.

Accounts	Debit	Credit
Cash	$50,700
Accounts Receivable	30,000
Prepaid Insurance	6,500
Office Supplies	3,000
Land	50,000
Building	140,000
Accumulated DepreciationBuilding		$16,500
Equipment	76,000
Accumulated DepreciationEquipment		7,000
Accounts Payable		27,000
Salaries Payable		3,000
Unearned Revenue		24,000
Mortgage Payable		102,000
Baker, Capital		25,500
Baker, Withdrawals	25,000
Service Revenue		290,000
Salaries Expense	63,000
Depreciation ExpenseBuilding and Equipment	6,000
Supplies Expense	11,000
Insurance Expense	14,800
Utilities Expense	19,000
Total	$495,000	$495,000

There were no new capital contributions during the year. After the closing entries are posted, what is the balance in Baker, Capital?

A.

$226,700

B.

$176,700

C.

$500

D.

$25,500