At the end of the financial period, a business shows these 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 is the closing balance on the owner’s capital account at the end of the financial period?
- A$32\,000$
- B$64\,000$
- C$97\,000$
- D$141\,000$