JAMB Principles of Accounts 1997 Question 37

Use the table below to answer questions 37 and 38.
Partners Current Account (₦: Musa; Kalu; Lawal)
Debit side: Interest on capital 10 000; 8 000; 8 000
Drawings 18 800; 10 000; 6 000
Totals 28 800; 18 000; 14 000
Balance b/d 1 800; 4 300; 540
Credit side: Interest on drawing 800; 600; 360
Share of profit 26 200; 13 100; 13 100
Balance b/d 1 800; 4 300; 540
Totals 28 800; 18 000; 14 000
The current account above for Musa, Kalu and Lawal has some errors in the arrangement of the accounts.
The correct closing balance for Musa's current account is

1. A.₦36 200 credit
2. B.₦16 600 credit
3. C.₦16 600 debit
4. D.₦1 800 credit.