The calculation shown does indeed give 46395 as the total, although is that actually capital?
I have assumed Acc/R is Accounts Receivable and is positive and Acc/P is Accounts Payable (negative). Is that what they are?
That's not capital - You could'nt go any spend it? What is the purpose of the calculation? Have you taken into account depriciation on assets, assuming you are trying to produce a set of accounts.
I agree, Tony V that it's not capital we have calculated. I assumed though that the figures were net figures after allowing for depreciation.
It looks more like a homework question to me from an introductory bookkeeping course.