I dont Understand this Question. I amusing the book College Accounting 13 Canadian Edition.

Chapter 5 P5-4C

Janet Smother is the new bookkeeper who replaced Dick Burns, owing to his sudden illness. Janet finds a note on her desk requesting the she close the books and supply the end capital figure.Janet is upset since she can find only the following:

1. Revenue and Expense accounts were all zero balance
2. Income Summary Debit 14,360 and Cedit 19,300
3. Owner withdrew 8000
4. Owner's beginning capital was 34,400