資本 しほん しゅ勘定 かんじょうではありませんでした
shihon shu kanjōdewa arimasendeshita

Noun
Desu Copula

The polite, past negative form of 資本主勘定

1. It was not the capital account.; It wasn't the owner's equity account.

Past/Perfective
Negative
Polite
Formal Register