Capital Account Balance Calculation

Steps:

• Start with opening capital balance: $13,000.
• Add capital introduced (motor vehicle): +$4,000.
• Subtract drawings: -$15,000.
• Add net profit for the year: +P (unknown value).
• Closing balance = $13,000 +$4,000 - $15,000 + P =$2,000 + P.

Not enough information: The profit for the year is not provided, so the closing balance cannot be calculated numerically.

Final answer: Not enough information.