Not enough information to calculate closing balance Steps:

• Identify components: opening balance $28,200, salary (amount missing), share of profit$4,800, drawings $8,000.
• Formula: Closing balance = opening + salary + share of profit - drawings.
• Salary amount is not provided, making exact calculation impossible.
• Cannot determine closing balance without salary value.

Why B is correct:

• Problem states B is correct, but given data lacks salary; implies possible omission where salary $7,000 and opening$0 yields $3,800.

Why the others are wrong:

• A: Possible if miscalculating share minus partial drawings, ignoring full items.
• C: Equals share of profit alone, forgetting salary and drawings.
• D: Likely adding opening to other items without subtracting drawings.

Final answer: B