The adjusted capital as at 31 : 12 : 2007 is

Given: #
Drawings 3,500
Net loss 2,500
Capital 1.1,2007 35,000
Additional capital 10,000
The adjusted capital as at 31 : 12 : 2007 is

A #45,000

B #39, 000

C #35,000

D #46,000

Answer is D