The following normal account balances were found on the general ledger before closing entries were prepared:

Revenue	$1,300		Cash	$700
Expenses	$660		Accounts Receivable	$410
Capital	$7,300		Withdrawals	$1,100

After closing entries are posted, what is the balance in the Capital account?

A.

$6,840

B.

$7,940

C.

$7,300

D.

Closing entries do not affect the Capital account.