Andrea Conaway Opened Wonderland Photography on January 1 of the Current

Andrea Conaway opened Wonderland Photography on January 1 of the current year.During January,the following transactions occurred and were recorded in the company's books:
1) Conaway invested $13,500 cash in the business.
2) Conaway contributed $20,000 of photography equipment to the business.
3) The company paid $2,100 cash for an insurance policy covering the next 24 months.
4) The company received $5,700 cash for services provided during January.
5) The company purchased $6,200 of office equipment on credit.
6) The company provided $2,750 of services to customers on account.
7) The company paid cash of $1,500 for monthly rent.
8) The company paid $3,100 on the office equipment purchased in transaction #5 above.
9) Paid $275 cash for January utilities.
Based on this information,the balance in the Andrea Conaway,Capital account reported on the Statement of Owner's Equity at the end of the month would be:

A) $31,400.
B) $39,200.
C) $31,150.
D) $40,175.
E) $30,875.