Zakari started a business in January 2000. He bought a shop costing N54,000 and stock worth N7,600. Profit for the year amounted to 22,100. His closing capital was N73,800.
Zakari's personal drawings amounted to?

• A.N2,300
• B.N9,900
• C.N17,100
• D.N19,500
• E.