The following normal account balances were found on the general ledger before closing entries were prepared:

Revenue $900 Cash $500
Expenses $500 Accounts Receivable $350
Capital $7,500 Withdrawals $1,000

After closing entries are posted, what is the balance in the Revenue account?
A) $800
B) $0
C) $400
D) Closing entries do not affect Revenue.

Answer: B