Concept:Capital (X) is the owner’s claim in the business, calculated as Total Assets minus Total Liabilities.Explanation:From the given information, total assets are the sum of the two asset figures: #52,550 and #127,450.Total Assets =#52,550+#127,450=#180,000.Total Liabilities are given as #78,600.Use the accounting equation:X=Total Assets−Total LiabilitiesX=#180,000−#78,600=#101,400.Therefore, the value of Capital is #101,400.Answer:C. #101,400