Dwayne’s assets and liabilities on 29 September 20–1 were as follows:
                                                                $
Fixtures and fittings ..................   49,500
Inventory ................................        9,050
Trade payables ...........................   7,450
Trade receivables ....................      8,150
Cash at bank ..........................          750

Dwayne invested $10 000 additional capital on 30 September 20–1.

What was Dwayne’s capital after this transaction?

A. $62,500 

B. $67,450 

C. $70,000 

D. $77,450