1/1/2010 31/12/2010

Creditors - #9,000 #9,800

Rent owing - #3,800 #2,500

Rates prepaid - #2,000 #3,500

Motor van - #8,000 #8,000

Premises - #10,000 #10,500

Find the opening capital

• A #5,700
• B #7,700
• C #9,800
• D #14,900