For every partner, a partnership keeps both current accounts and capital accounts. A novice book-keeper drew up the account below, but it includes mistakes. Owen capital account shows: debit balance c/d $\$135\,000$; credit balance b/d $\$100\,000$; loan made to partnership $\$30\,000$; interest on capital $\$5\,000$. What closing balance should be shown on Owen’s capital account?
- A$\$75\,000$
- B$\$100\,000$
- C$\$105\,000$
- D$\$130\,000$