The following information is taken from a sole trader's accounts: Opening Capital $12,000, Closing Capital $13,800. Net Profit $3,000. What are the trader's drawings?

The following information is taken from a sole trader's accounts: Opening Capital $12,000, Closing Capital $13,800. Net Profit $3,000. What are the trader's drawings?

Explanation

To find the trader's drawings, use the following formula:

Drawings = Opening Capital + Net Profit - Closing Capital

Given:

  • Opening Capital = $12,000
  • Closing Capital = $13,800
  • Net Profit = $3,000

Drawings = $12,000 + $3,000 - $13,800 = $1,200

So, the trader's drawings are $1,200.