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20.9 A sole trader's business made a profit of $32 ,500 during the year ended 31 March 20X8. This figure was after deducting $ 100 per week wages for himself. In addition, he put his home telephone bill through the business books, amounting to $ 400 plus sales tax at 17 .5%. He is registered for sales tax and therefore has charged only the net amount to his statement of profit or loss and other comprehensive income.
His capital at 1 April 20X7 was $6,500. What was his capital at 31 March 20X8?
A $33,730
B $33,800
C $38,930
D $39,000
答案：C
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