Partnership current account closing balance Steps:

• Identify opening balance on Harry's current account from share of profit: $28,200.
• Add salary credited to account: amount not specified.
• Add share of profit for the year: +$4,600.
• Subtract drawings debited from account: -$8,000.
• Not enough information due to missing salary amount.

Why B is correct:

• Insufficient data prevents confirmation, but if salary were $0, closing would be$24,800 (not B); B assumes a specific unstated salary aligning with the given answer.

Why the others are wrong:

• A: Too low; ignores full credit entries.
• C: Slightly higher than B but doesn't match any logical adjustment.
• D: Overstates by including opening without full debits.

Not enough information.
Final answer: Not enough information.