Given:
Drawings - #3,500
Net loss - #2,500
Capital 1/1/2007 - #35,000
Additional capital - #10,000
The adjusted capital as at 31/1/2007 is
#35,000
#39,000
#45,000
#46,000
Correct answer is B
Adjusted capital=
capital + additional capital - net loss - drawings
35,000 +10,000 -3500 -2500 = 39,000