Refer to the Following Adjusted Trial Balance What Will Be the Final Ending Balance in the Owner's

Refer to the following adjusted trial balance. $\begin{array}{|l|l|l|}\hline \text { Accounts } & {\text { Debit }}&\text { Credit } \\\hline \text { Cash } & \$ 1900 \\\hline \text { Accounts receivable } & 3500 \\\hline \text { Office supplies } & 100 \\\hline \text { Equipment } & 20,500\\\hline \text { Accumulated depreciation -equipment } & \$ 3000 \\\hline \text { Accounts payable } & 1700 \\\hline \text { Salaries payable } & 350 \\\hline \text { Unearned revenue } & 550 \\\hline \text { Owner's name, capital } & 3200 \\\hline \text { Owner's name, drawings } & 3000 & \\\hline \text { Service revenue } & & 51,700 \\\hline \text { Salaries expense } & 23,000 \\\hline \text { Supplies expense } & 2200 \\\hline \text { Depreciation expense - equipment } & 1800 \\\hline \text { Total } & \$ 1,000 & \$ 1,000\\\hline\end{array}$ What will be the final ending balance in the Owner's name,capital account after posting the closing entries?

A) $24,700
B) $27,900
C) $24,900
D) $27,700