Concept:The owner's financial interest or claim in a business is called capital.Explanation:The accounting equation is:Assets=Liabilities+CapitalLiabilities are the claims of outsiders, such as creditors.Capital represents the proprietor's own claim on the assets of the business.Drawings are amounts withdrawn by the proprietor for personal use, which reduce capital.Therefore, the claim of a proprietor on business assets is capital.Answer:B. capital