Thatha, Kwakho and Uhambe were in a partnership which traded as Mnambithi Cars and they shared in the profits and losses of the partnership in the ratio of 1:2:1 respectively. They decided to liquidate the partnership piecemeal as from 30 June 2021. The following information pertains to the partnership: MNAMBITHI CARS BALANCES AS AT 30 June 2021 R Capital: Thatha Capital: Kwakho Capital: Uhambe 15 000 25 000 15 000 Revaluation surplus 25 000 6 000 3 500 5 500 Drawings: Thatha Drawings: Kwakho Drawings: Uhambe Trade payables control 18 000 Equipment at cost 20 000 Accumulated depreciation: Equipment 12 000 Goodwill 30 000 Trade receivables control 26 000 Inventory 24 000 Allowance for credit losses 5 000 The partners decided that Kwakho can take over the equipment on 2 July 2021 at its carrying amount. As soon as sufficient cash becomes available, interim repayments must be made to the partners in such a manner that no partner will have to make any repayments thereof to the partnership. The inventory and trade debtors were realised as follows: Date Carrying amount Item Cash proceeds 30-Jun-21 R24 000 Inventory R22 000 15-Jul-21 R26 000 Trade receivables control R23 000 QUESTION 1 Which one of the following alternatives represents the correct balance in the capital account of Thatha at the start of the liquidation process on 30 June 2021? A. (7 750) B. 15 000 C. (15 000) D. 7750 F. (8 250)