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17.14 The fllowing are balances on the accounts of Luigi, a sole trader, as at the end of the current financial year and after all entries have been processed and the profit for the year has been calculated.
$
Non-current assets 85,000
Receivables 7,000
Trade payables 3,000
Bank loan 15,000
Allowance for depreciation, non-current assets 15,000
Inventory 4,000
Accruals 1,000
Prepayments 2,000
Bank overdraft 2,000
What is the balance on Luigi's capital account?
A $59,000
B $66,000
C $62,000
D $64,000
答案：C
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