Concept:The capital account is an owner's equity account that has a credit balance, so it increases on the credit side.
Explanation:When a sole trader introduces more money into the business, the capital account is credited to record the increase.
Meanwhile, the asset account (such as cash) is debited.
Therefore, an increase in capital is effected by crediting the capital account.
Debiting the capital account would reduce capital, and the cash account merely reflects the asset received.
Answer:B. Crediting the capital account