Use the following account balances from the adjusted trial balance of ABC Consulting:AccountDebit BalanceCredit Balance Cash 20,500     Accounts Payable    2,000  B. Conway, Drawing 600     B. Conway, Capital    13,000  Fees Revenue    18,000  Salary Expense 2,600     Rent Expense 3,000     Supplies Expense 1,900     Advertising Expense 800     What is the amount that ABC Consulting would report as the ending balance in the B. Conway, Capital account at the end of the year?

A. $22,100.
B. $31,000.
C. $13,000.
D. $3,900


Answer: A

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