H and D are partners in a partnership. They are charged $5\%$ interest on their annual drawings. For the year ending 30 April 2021, their appropriation account gave the following figures: Interest on drawings: H $2\,080$, D $1\,520$ Interest on capital: H $2\,000$, D $1\,000$ Salaries: H $20\,000$, D $15\,000$ Share of profits: H $63\,000$, D $42\,000$ At 1 May 2020, H’s current account had a debit balance of $3\,300$. What credit balance was shown on H’s current account at 30 April 2021?
- A$38\,020$
- B$40\,100$
- C$79\,620$
- D$81\,700$