Net change in Denise's current account equals her profit share Steps:

• Note opening balance as -$2,000 (debit).
• Note closing balance as +$7,000 (credit).
• Calculate net change: $7,000 - (-$2,000) = $9,000 increase.
• Denise's share is 1/3 of total profit, so $9,000 = (1/3) × total profit.
• Total profit = $9,000 × 3 =$27,000.

Why D is correct:

• Partnership profit is allocated 2:1, so Denise's 1/3 share equals the $9,000 net increase in her current account balance after drawings.

Why the others are wrong:

• A: Equals Denise's net change alone, ignoring her 1/3 share requires multiplying by 3.
• B: Assumes $5,000 net change ($15,000 / 3), but actual change is $9,000.
• C: Assumes $6,000 net change ($18,000 / 3), but actual change is $9,000.

Final answer: D