Not sure if you got this question from the 2018 NHT exam, but there's a similar scenario on it. Question 5b gives you the post-adjustment trial balance with the capital figure and asks you to complete the capital and P&L summary ledgers. The answer there was to put the balance as the opening balance with the date at the first of the month. There were no transactions that had affected it during the month like capital contributions or anything, which would've made the question more confusing, it was only closing revenue and expense accounts to the capital account and transferring drawings. I'm guessing that VCAA won't put a question like this in the exam where there are transactions that affect it during the month and the end of the month, giving you the post-adjustment capital balance, because that would be too confusing.