Use the following information \(\begin{array}{c|c} ₦\\ \hline\text{Opening capital} 60,000\\ \text{Drawings} 4,000\\ \text{Cost of sales} 50,000\\ \text{General expenses} 7,000 \\ \text{Mark-up} \text{50%} \end{array}\) Closing capital is

Use the following information
\(\begin{array}{c|c} & ₦\\ \hline\text{Opening capital} & 60,000\\ \text{Drawings} & 4,000\\ \text{Cost of sales} & 50,000\\ \text{General expenses} & 7,000 \\ \text{Mark-up} & \text{50%} \end{array}\)
Closing capital is