1.【答案】C。
解析：The business equation: Closing capital = opening capital +capital introduced +net profit-drawings
Therefore, net profit= Closing capital + drawings – capital introduced – opening capital
知识点：The accounting equation
2.【答案】B。
解析：The business equation: Closing capital = opening capital +capital introduced +net profit-drawings
Therefore, opening capital=Closing capital- capital introduced -net profit + drawings
opening capital=$(112,700-11,000-67,400 +4,300)
opening capital = $38,600
知识点：The accounting equation
