Use the information below to answer questions 25 and 26.

........................31/12/08...........31/12/09

Furniture and fittings..N21 000,............N28 000

Office equipment........N9 800,.............N13 200

Debtors.................N6 800,.............N5 200

Creditors...............N4 900,.............N5 100

Cash at bank............N7 000,.............N4 600

Accrued electricity bills...................N1 200

Monthly drawings average N330.

Find the opening capital?

• A N39 700
• B N35 900
• C N35 740
• D N43 660