A Company's Ledger Accounts and Their End-Of-Period Balances Before Closing

A company's ledger accounts and their end-of-period balances before closing entries are posted are shown below. What amount will be posted to Wilson Peters, Capital in the process of closing the Income Summary account? (Assume all accounts have normal balances.)
$\begin{array}{lr}\text { Revenue }&29,000\\\text { Rent expense } & 3,600 \\\text { Salaries expense } & 7,200 \\\text { Insurance expense } & 920 \\\text { Depr.Expense-equipment } & 500 \\\text { Accum depr-equipment } & 1,500\end{array}$

A) $7,180 credit.
B) $16,780 credit.
C) $16,780 debit.
D) $23,780 credit.
E) $18,280 credit.