Esarba has a financial year end of 31 December.
On 31 March 2020, she transferred her private vehicle to the business at a value of $12 000.
Her profit for the year ended 31 December 2020 was $7800 and her cash drawings amounted to
$8000. Depreciation of $900 had been provided on the vehicle.
She also took goods for her own use with a cost price of $1000 and a selling price of $2000.
What was the increase in Esarba’s capital account balance in the year ended 31 December 2020?
1 )
$8900
2 )
$9800
3 )
$9900
$10800
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