Concept:Balance brought down is the closing cash balance after adding all receipts to the opening balance and subtracting all payments.Explanation:Total cash available = opening balance + income received.D200,000+D180,000+D98,300=D478,300Total payments = expenses + drawings.D40,000+D73,400+D28,600+D12,800=D154,800Balance brought down = total cash available − total payments.D478,300−D154,800=D323,500Answer:Balance brought down is D323,500.Correct option: D.