Thirty investors each put $1,000 into a corporation, which then earns $60,000 net income in its first month. After closing, what is each investor's share of the business worth?

1. Total equity after investment is $30 \times 1{,}000 = 30{,}000$ in Share Capital. 2. Net income of $60,000 is closed to Retained Earnings, raising total equity to $90,000. 3. Each of the 30 investors owns an equal share: $90{,}000 \div 30 = 3{,}000$. 4. This equals the original $1,000 plus one-thirtieth of the $60,000 profit ($2,000). 5. Option A ignores the profit; option B is only the profit share; option D is total profit, not per investor. 6. Therefore each investor's share is worth $3,000. _Source: Jonick, Principles of Financial Accounting (CC BY-SA 4.0), §1.8 "Changes in Stockholders' Equity", p.47_