Use the following account balances from the adjusted trial balance of Flora Wholesalers:

Account	Debit Balance	Credit Balance
Cash	$ 4,200
Accounts receivable	$ 300
Accounts payable		$ 1,100
H. Jones, Capital		$ 4,400
H. Jones, Drawing	$ 900
Fees revenue		$ 13,200
Advertising expense	$ 8,100
Travel expense	$ 4,200
Shipping expense	$ 300
Computer software expense	$ 400

Which of the following accounts of Flora Wholesalers will have the same balance at the beginning of next year as it does presently on the adjusted trial balance?

A. Accounts payable

B. H. Jones, Capital

C. H. Jones, Drawing

D. Fees income