Partnership current account balance calculation Steps:

• Start with opening credit balance of $20,000.
• Add P's salary of $20,000 as appropriation.
• Calculate residual profit: total profit $30,000 minus total salaries$50,000 = -$20,000 loss.
• Add P's share of residual loss: 50% of -$20,000 = -$10,000 (net appropriation $20,000 -$10,000 = $10,000).
• Subtract drawings of $10,000; add share of revaluation$10,000 if applicable to current account. Not enough information: Ambiguous whether $30,000profitisbefore\mathrm{/}aftersalariesan$30,000 or $20,000, not matching options. Why B is correct:
• Matches if assuming profit after salaries, no revaluation to current, and adjusted share, but violates standard definitions. Why the others are wrong:
• A: Assumes net appropriation $10,000 without revaluation adjustment.
• C: Possible if partial revaluation credit and minor interest, but no basis.
• D: Assumes full loss share without salary credit.

Final answer: Not enough information.