24.權益帳戶期初餘額$100,000，期末餘額$85,000，本期增資$25,000，業主又提領現金$30,000自用，則本期發生
(A)淨損$10,000
(B)淨利$20,000
(C)淨利$10,000
(D)淨損$20,000。