[单选题] adjusted trial balance is given below.DebitCreditCash$12,600Accounts Receivable2,400Prepaid Rent800Merchandise Inventory28,000Accounts Payable$4,200Salaries Payable1,000Notes Payable800Smith, Capital13,800Smith, Withdrawals1,000Sales Revenue96,000Sales Returns and Allowances1,600Sales Discounts400Cost of Goods Sold25,000Salaries Expense21,000Rent Expense14,000Selling Expense8,500Supplies Expense 500 Total$115,800$115,800What will be the final balance in the Smith, Capital account after recording the closing entries? A 37800 B 12700 C 24000 D 36800