Given the following accounts for the year ended 31/12/06:

Trade Receivable - 8,000
Trade Payable - 7,000
Cash At Bank - 82,000
Stationary Expense - 700
Telephone Expense - 500
Motor Car - 30,000
Accumulated Depreciation - 3,000
Cost of Goods Sold - 39,000
Rent Expense - 16,500
Sales - 129,000
Wages Expense - 15,000
Prepaid Insurance - 2,600
Closing Inventory (31/12/06) - 32,000

And the following additional information:

1. December 2006 Rent expense of 1,500 was paid in January 2007
2. The prepaid insurance account represents insurance paid for thirteen months from 1/1/06 to 31/01/07
3.Depreciation expense of $3,000 is to be provided for the year ended 31/12/06

How do I calculate the opening capital balance as at 1/1/06?

There are several parts to this questions which I am able to do(Income Statement & Balance Sheet, but I just can't seem to get the opening capital balance.)

Thanks!

Assets minus liabilities equals equity