1.【答案】A。
解析：The business equation: Closing capital = opening capital +capital introduced +net profit-drawings
Therefore, net profit= Closing capital- opening capital -capital introduced + drawings
net profit=$(145,400-88,200-15,000+5,000×12)
net profit =$102,200
知识点：The accounting equation
2.【答案】B。
解析：Drawings account is a part of equity subject, and the selling price is not relevant to this adjustment.本题的存货尚未销售出去，故从存货成本中提取。drawings是所有者权益类的科目，drawings提取了后所有者权益减少，贷增借减。
知识点：Double entry bookkeeping
