Not enough information to calculate owner's capital Steps:

• List all given items: non-current assets (amount unspecified), long-term loan $50,000 (liability), current assets (amount unspecified), trade receivables$39,000 (part of current assets), trade payables $27,000 (liability), profit$32,000.
• Calculate known liabilities: long-term loan + trade payables = $50,000 +$27,000 = $77,000.
• Note profit adds to owner's capital, but requires beginning capital and/or full assets/liabilities for ending balance.
• Apply accounting equation (Assets = Liabilities + Capital), but total assets incomplete without non-current and full current asset figures.

Why B is correct:

• Cannot confirm; insufficient data prevents verifying any option per balance sheet equation.

Why the others are wrong:

• A: Ignores need for full assets/liabilities; profit alone isn't ending capital.
• C: No basis for $97,000 without additional asset details.
• D: No basis for $114,000 without additional asset details.

Final answer: Not enough information.