A sole trader’s income statement for the year ended 31 October 20X9 was drawn up as follows: $ $ Gross profit 87 000 Less: expenses Own wages 18 000 Assistant’s wages 8 000 General expenses 16 000 42 000 Net profit 45 000 All wages were paid by cheque from the business bank account. During the year, the sole trader had paid his private telephone bills of $800 from the business bank account, and recorded these as ‘drawings’. He had also paid $2,700 from his private funds for petrol (of which one-third was for private use), but had made no entries in his accounts for these payments. His capital at 1 November 20X8 was $28,000. His capital at 31 October 20X9 is: $………