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The closing capital account balance of a business as of 30 June is $145000. The opening capital account balance on 1 June was $120000. The

The closing capital account balance of a business as of 30 June is $145000. The opening capital account balance on 1 June was $120000. The drawings balance closed off to the capital account was $8000. What was the profit or loss summary balance (profit for the period) closed off to the capital account?

a. $17000.

b. $33000.

c. $8000.

d. $25000.

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