An Adjusted Trial Balance Is Given Below What Will Be the Final Balance in the Smith, Capital

An adjusted trial balance is given below. $$\begin{array} { | l | r | r | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 12,600 & \\\hline \text { Accounts Receivable } & 2,400 & \\\hline \text { Prepaid Rent } & 800 & \\\hline \text { Merchandise Inventory } & 28,000 & \\\hline \text { Accounts Payable } & & \$ 4,200 \\\hline \text { Salaries Payable } & & 1,000 \\\hline \text { Notes Payable } & & 800 \\\hline \text { Smith, Capital } & & 13,800 \\\hline \text { Smith, Withdrawals } & 1,000 & \\\hline \text { Sales Revenue } & & 96,000 \\\hline \text { Sales Returns and Allowances } & 1,600 & \\\hline \text { Sales Discounts } & 400 & \\\hline \text { Cost of Goods Sold } & 25,000 & \\\hline \text { Salaries Expense } & 21,000 & \\\hline \text { Rent Expense } & 14,000 & \\\hline \text { Selling Expense } & 8,500 & \\\hline \text { Supplies Expense } & 500 & \\\hline \text { Total } &\$115,800 &\$115,800 \\\hline\end{array}$$ What will be the final balance in the Smith, Capital account after recording the closing entries?

A) $37,800
B) $12,700
C) $24,000
D) $36,800