........................31/12/08...........31/12/09

Furniture and fittings..N21,000,............N28,000
Office equipment........N9,800,.............N13,200
Debtors.................N6,800,.............N5,200
Creditors...............N4,900,.............N5,100
Cash at bank............N7,000,.............N4,600
Accrued electricity bills...................N1,200

Monthly drawings average N330.

Find the opening capital?

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