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.
$$\begin{array} { | l | l | l | } \hline \text { Accounts } & { \text { Debit } } & \text { Credit } \\\hline \text { Cash } & \$ 1900 & \\\hline \text { Accounts receivable } & 3500 & \\\hline \text { Office supplies } & 100 & \\\hline \text { Equipment } & 20,500 & \\\hline \text { Accumulated depreciation -equipment } & & \$ 3000 \\\hline \text { Accounts payable } & & 1700 \\\hline \text { Salaries payable } & & 350 \\\hline \text { Unearned revenue } & & 550 \\\hline \text { Owner's name, capital } & & 3200 \\\hline \text { Owner's name, drawings } & 3000 & \\\hline \text { Service revenue } & & 51,700 \\\hline \text { Salaries expense } & 23,000 & \\\hline \text { Supplies expense } & 2200 & \\\hline \text { Depreciation expense -equipment } & 1800 & \\\hline \text { Total } & \$ \mathbf { 6 1 , 0 0 0 } & \mathbf {\$ 6 1 , 0 0 0 } \\\hline\end{array}$$
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