$1\mathrm{.}8$A Charles is starting a business. Before actually starting to sell anything, he bought fixtures for $2,000,$ a motor vehicle for $5,000$ and a stock of goods for $3,500.$ Although he has paid in full for the fixtures and the motor vehicle, he still owes $1,400$ for some of the goods. J Preston lent him $3,000.$ Charles, after the above, has $2,800$ in the business bank account and $100$ cash in hand. You are required to calculate his capital.

$1\mathrm{.}9$ Draw up A Foster's balance sheet from the following information as at $31$ December $208$: