(c) 26,800
Notes:
Capital A/c of A.Gomez:
P/L Appropriation A/c:
A Gomez’s opening capital (capital in the begining of the year) is Rs. 20,000 and closing capital (capital at the end of the year) is Rs. 46,800. So total increase in the net worth of A.Gomez is Rs. 26,800. (46,800-20,000).