A's current account has an opening debit balance of Rs 6000; salary of Rs 14000 was credited and drawings were Rs 5000. What is the closing balance?

Correct answer: Rs 3000 credit

Total credits = salary = Rs 14,000. Total debits = opening debit Rs 6,000 + drawings Rs 5,000 = Rs 11,000. Net = Rs 14,000 − Rs 11,000 = Rs 3,000 credit. Thus the closing balance is Rs 3,000 credit. The closest distractor (option C: Rs 3,000 debit) gives the correct magnitude but wrong sign. Option D ignores the opening balance and drawings. Exam tip: always sum all debits and all credits separately, then compute the difference and state the correct sign (credit or debit).