Blair Scott Started a Sole Proprietorship by Depositing $75,000 Cash

Blair Scott started a sole proprietorship by depositing $75,000 cash in a business checking account.During the accounting period,the business borrowed $30,000 from a bank,earned $18,000 of net income,and Scott withdrew $12,000 cash from the business.Based on this information,what is the balance in Scott's capital account at the end of the accounting period?

A) $93,000
B) $111,000
C) $72,000
D) $81,000