I have the answer as B. Is this correct?

After accounts have been closed at the end of the financial year, the only accounts with a balance remaining from the above list would be: Extract Account Balances of Rose Cutcliffe As at 30 June 2018 Accounts Receivable 12,808 Advertising 400 Bank 36,800 Capital 302,222 Cost of Goods Sold 45,100 Depreciation 12,000 Discount Allowed 300 Discount Received 400 Drawings 16,000 Office Salaries 14,000 Rent Expense 8,000 Rent Received 3,000 Sales 100,000 Telephone 600 Select one: a. Accounts receivable, bank, capital, drawings, profit and loss, and trading account b. Accounts receivable, bank, capital c. Accounts receivable, bank, capital, drawings d. Capital