.........................31 Dec. 05........31 Dec. 06

Total fixed assets.........N7 800............N6 600
Total current assets.......N12 100............N17800
Total current liabilities..N4 700............N3 800

Drawings for 2006 is N5 200.
Determine the capital balance as at Dec. 31, 2005?

A.

N20,600

B.

N15,200

C.

N13,800

D.

N11,600

Correct answer is B

No explanation has been provided for this answer.