Opening capital balances of partners under the fluctuating capital system will be calculated by using which of the following formulas?

1. A
   $\text{Closing Capital}-\text{Addition to the Capital}+\text{Withdrawal of Capital}-\text{Interest on Capital}+\text{Drawings}+\text{Interest on Drawings}+\text{Share of Loss}+\text{Share of Profit}$
2. B
   $\text{Closing Capital}-\text{Addition to the Capital}+\text{Withdrawal of Capital}-\text{Interest on Capital}+\text{Drawings}+\text{Interest on Drawings}-\text{Share of Loss}-\text{Share of Profit}$
3. C
   $\text{Closing Capital}-\text{Addition to the Capital}+\text{Withdrawal of Capital}-\text{Interest on Capital}+\text{Drawings}+\text{Interest on Drawings}+\text{Share of Loss}-\text{Share of Profit}$
4. D
   $\text{Closing Capital}-\text{Addition to the Capital}+\text{Withdrawal of Capital}-\text{Interest on Capital}+\text{Drawings}+\text{Interest on Drawings}-\text{Share of Loss}+\text{Share of Profit}$