The Capital Account of a Sole Trader Was Credited with $5000

Multiple Choice

The capital account of a sole trader was credited with $5000. Which of these items would not give rise to such a credit?

A) The business earned a profit of $5000.
B) The owner brought in a private car valued at $5000 for business use.
C) The owner introduced $5000 new capital.
D) The owner paid an outstanding private gambling debt of $5000 from the business bank account.