Extract of pre-adjustment trial balance of Kumkani Traders as at 30 September 20.20 Debit R Credit R 200 000 ? 61 725 4 450 195 000 50 000 345 060 9 500 6 780 Capital (1 October 20.19).. Drawings. Inventory: Trading (1 October 20.19). Allowance for credit losses. Mortgage: Ginsberg Bank Fixed deposit (at 7.5% per annum). Sales..... Carriage on purchases. Sales returns. Rental income. Purchases. Purchases returns. Depreciation. Salaries and wages. Insurance expenses.. Telephone expenses. Water and electricity.... Credit losses. 19 800 197 800 2 890 38 367 88 500 27 300 14 280 23 450 1 600 After a year-end inventory count, the value of trading inventory on hand was R123 450. Additional information (a) Mr Biko, the owner of Kumkani Traders, made additional capital contributions of R50 000 on 7 June 20.20. On 30 September 20.20 he needed additional funds, so he withdrew R15 000 in cash from the business. (b) The fixed deposit investment of R50 000 was made on 1 April 20.20. Interest on this investment is paid annually. (c) After all the adjustments were taken into account the total comprehensive income for the year was R33 280. Which one of the following alternatives represent the correct balance in the capital account of Kumkani Traders as at 30 September 20.20? Theranital amount at 30 Sentember 20 20 will be P2000 4 450 195 000 50 000 345 060 9 500 6 780 19 800 Allowance for credit losses. Mortgage: Ginsberg Bank Fixed deposit (at 7.5% per annum).. Sales. Carriage on purchases.. Sales returns.. Rental income. Purchases. Purchases returns. Depreciation. Salaries and wages. Insurance expenses. Telephone expenses.. Water and electricity. Credit losses... 197 800 2 890 38 367 88 500 27 300 14 280 23 450 1 600 After a year-end inventory count, the value of trading inventory on hand was R123 450. Additional information (a) Mr Biko, the owner of Kumkani Traders, made additional capital contributions of R50 000 on 7 June 20.20. On September 20.20 he needed additional funds, so he withdrew R15 000 in cash from the business. (b) The fixed deposit investment of R50 000 was made on 1 April 20.20. Interest on this investment is paid annually. (C) After all the adjustments were taken into account the total comprehensive income for the year was R33 280. Which one of the following alternatives represent the correct balance in the capital account of Kumkani Traders as at 3 September 20.20? A. The capital amount at 30 September 20.20 will be R200 000. . B. The capital amount at 30 September 20.20 will be R233 280. . C. The capital amount at 30 September 20.20 will be R235 000. D. The capital amount at 30 September 20.20 will be R268 280. E. The capital amount at 30 September 20.20 will be R250 000