Accounting for IGCSE & O level - Accounting Procedures (Section 2 - No. 22)

What is the impact on the financial statements when drawings of \$3,000 are not recorded?
Profit is overstated; Capital is unaffected.
Profit is unaffected; Capital is understated.
Profit is understated; Capital is understated.
Profit is overstated; Capital is understated.

Explanation

The profit remains unaffected, but the capital is understated.

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