Missing information on current account debit balance

Steps:

• Subtract L's salary from profit to get distributable amount: $21,000 -$8,000 = $13,000.

• N's share of distributable profit (equal ratio): $13,000 / 2 =$6,500.

• N's capital balance: $30,000.

• Add profit share to capital and adjust for current account debit and goodwill share ($18,000 / 2 =$9,000), but debit amount is missing.

Not enough information.

Why B is correct:

• B $37,000 likely assumes zero debit balance and excludes goodwill payment (per "not to remain in the books"), with profit share added to capital.

Why the others are wrong:

• A $30,000 ignores profit share.
• C $41,000 adds goodwill share without adjusting for salary.
• D $42,000 misapplies profit sharing before salary deduction.

Final answer: Not enough information.