Q22 Esther made a profit for the year of $345.687 and has closing net assets of $435,195. During the financial year, capital of $80,000 was introduced which consisted of $40,000 in cash and $20,000 in non-current assets. Drawings of $6,000 were taken out of the business each month. What was the opening balance of net assets? A $35.508 B $121,508 C $768.882 D $101,508