Jenna brought in $25,000 to her startup firm at the beginning of the year. during the year, she withdrew $2,500 for her personal expenses. the business earned $10,000 at the end of the accounting period after paying off all its expenses. what is the value of jenna’s capital account at the end of the accounting year?

a. $25,000
b. $22,500
c. $35,000
d. $32,500