Use the information below to answer question .

.........................31 Dec. 05........31 Dec. 06

Total fixed assets.........N7 800............N6 600

Total current assets.......N12 100............N17800

Total current liabilities..N4 700............N3 800

Drawings for 2006 is N5 200.

Determine the capital balance as at Dec. 31,2005?

• A N20 600
• B N15 200
• C N13 800
• D N11 600