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First capital on 1st January, 2002 is ` 45000 interest on drawings is ` 5000 interest on capital is ` 2000 drawings are ` 14000,

First capital on 1st January, 2002 is ` 45000 interest on drawings is ` 5000 interest on capital is ` 2000 drawings are ` 14000, profit for the year is ` 15000. His capital as on 31.12.2002 is

A) ` 67000

B) ` 47000

C) ` 43000 D) ' 69000



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