You are the senior partner in an accounting firm. The following balances are provided to you by a junior accountant for Sir Bees Trucking: 31-Aug-2020 31-Aug-2021 Building 2,890,000 2,785,000 Provision for bad debt 359,000 156,900 Closing stock 587,000 635,000 Creditors Bank 564,900 932,500 445,790 245,800 Debtors 1,348,300 1,523,000 16% Loan 1,750,000 1,800,000 Using the statement of affairs, what is the opening capital figure that would be used to prepare the 2021 financial statements for Sir Bees Trucking? O a. $3,240,900 O b. $2,299,400 O c. $2,966,890 Od. $2,597,190