H and D are in partnership. They are charged 5% interest on their annual drawings.
Their appropriation account for the year ended 30 April 2021 showed the following.
On 1 May 2020 the balance on H’s current account was $\$ 3300$ debit.
What was the credit balance on H’s current account on 30 April 2021?

$\$ 38020{\text{ }}$
2 )
$\$ 40100$
3 )
$\$ 79620$
4 )
$\$ 81700{\text{ }}$
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