Introduction to accounting3

3.
the following is a list of the assets and liabilities of a firm at a particular date.
Premises owned by the firm
$ 20,000
Money owned by the firm to its creditors
3,000
Stock owned by the firm
8,500
Loan received by the firm from a bank

4,000
Cash in the firm’s safe
100
  

The firm’s capital at that date is:

a.
$ 21,100
b.
$ 21,600
c.
$ 32,400
       d.    None of the above

答案是B

premis           20000
stock                 8500
cash                   100
creditor              (3000)
loan                    (4000)

capital                21600