P and Q carried on a partnership and divided profits and losses equally. R was then admitted into the partnership. The conditions for R’s admission were these. 1. R brought in capital of $20\,000$ in cash together with a vehicle worth $6\,000$. 2. Non-current assets were revalued to give an increase of $14\,000$. 3. Goodwill was assessed at $10\,000$, but it will not be kept in the books of account. 4. The revised future profit-sharing ratio will be P, Q, R $2 : 2 : 1$. What opening balance should be shown on R’s capital account?
- A$21\,200$
- B$24\,000$
- C$28\,000$
- D$28\,800$