Bertram Quigley opened a pet shop on 1 January 2016. He invested 10,000 in the business. The

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Bertram Quigley opened a pet shop on 1 January 2016. He invested £10,000 in the business. The following information was obtained from his accounting records at the end of the year: Purchases of goods for resale £7,381; Sales £13,311; Expenses £1,172; Drawings £800; Inventory £410. What is the balance on Bertram Quigley's capital account at 31 December 2016?

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