$\begin{array}{c|c} \text{Capital} & 12,700 & \text{Purchases} & 7,100 \\ \hline \text{Debtors} & 4,000 & \text{Stationery} & 1,900 \\ \hline \text{Sales} & 2,400 & \text{Wages} & 1,230 \\ \end{array}$

Determine the closing balance of the cash book?

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