$\begin{array}{c|c} & 1/7/10 & 30/6/11 \\ & D & D \\ \hline \text{Stock} & 1,460 & 4,200 \\ \hline \text{Motor Car} & 3,600 & 3,200 \\ \hline \text{Creditors} & 600 & 700 \end{array}$

Drawings during the year amounted to D1,500.

Opening capital is

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