Brownlee Ltd Is a Newly Established Retail Store Selling Plumbing

Brownlee Ltd is a newly established retail store selling plumbing hardware. Shown below are ledger accounts in T-account form, with entries made for the first three months of business.

What is the closing balance of the bank account?

A) $100 000
B) $131 500
C) $170 000
D) $208 500