Use the information below to answer questions 25 and 26. ........................31/12/08...........31/12/09 Furniture and fittings..N21 000,............N28 000 Office equipment........N9 800,.............N13 200 Debtors.................N6 800,.............N5 200 Creditors...............N4 900,.............N5 100 Cash at bank............N7 000,.............N4 600 Accrued electricity bills...................N1 200 Monthly drawings average N330. Find the opening capital?