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Please answer with reason for all why the option is correct and why the other options are incorrect,, Accounting: type question:, Capital, at the beginning

Please answer with reason for all why the option is correct and why the other options are incorrect,,
Accounting: type question:,
Capital, at the beginning of the accounting year, is ascertained by preparing
A. Debtor account
B. Cash account
C. Statement of affairs
D. None of the above
Answer: Option C

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