Owner's drawings from capital account movement Steps:

• Calculate total assets: non-current assets + trade receivables + inventory = $18,000 +$3,000 + $1,800 =$22,800.
• Calculate total liabilities: trade payables + bank (overdraft) = $350 +$350 = $700.
• Calculate closing capital: total assets - total liabilities = $22,800 -$700 = $22,100.
• Calculate drawings: opening capital + profit - closing capital = 2,000 - 1,100 (negative indicates capital introduced, not drawings).

Not enough information (closing capital exceeds opening + profit, implying capital introduced; cannot determine positive drawings without that detail).

Why D is correct:

• N/A (calculation does not support any option; D assumes unstated capital introduced of $10,550 to yield$9,450 drawings via formula).

Why the others are wrong:

• A: Assumes closing capital of $12,750 (ignores key assets/liabilities).
• B: Assumes closing capital of $12,250 (miscalculates net current assets).
• C: Assumes closing capital of $12,050 (arbitrary liability adjustment).

Final answer: Not enough information.