1. **Stating the problem:** We need to understand how the value of 27,995 appeared on the debit side of the bank account under "Capital a/c A". 2. **Context:** The bank account shows various entries including balances brought down, trade receivables, and capital accounts. The debit side typically records money received or assets increasing. 3. **Capital Account Explanation:** The capital account balance represents the amount invested or owed to a partner. When capital is introduced or transferred into the bank, it appears as a debit in the bank account because it increases the bank's cash balance. 4. **Reasoning:** The 27,995 on the debit side under "Capital a/c A" means that partner A (Alvin) contributed or transferred this amount into the bank account, increasing the bank's cash. 5. **Supporting details:** From the problem, the capital accounts are listed as: - Alvin: 27,995 (debit side) - Bertram and Chana have their capital accounts on the credit side. 6. **Conclusion:** The 27,995 is the amount credited from Alvin's capital account into the bank account, reflecting money received from Alvin into the bank, hence it appears on the debit side of the bank account. **Final answer:** The value 27,995 appears on the debit side of the bank account because it represents the amount of capital contributed by Alvin, increasing the bank's cash balance.