At the close of a financial period, a business has the following balances. Non-current assets: $102\,000$ Trade receivables: $39\,000$ Trade payables: $27\,000$ Profit for the period: $65\,000$ Drawings: $32\,000$ Long-term loan: $50\,000$ What closing balance will appear on the owner’s capital account at the end of the financial period?
- A$32\,000$
- B$64\,000$
- C$97\,000$
- D$141\,000$