Which of the following would be posted to the proprietor's capital account?

Out of the given options, "net profit" would be posted to the proprietor's capital account. The proprietor's capital account is a part of the accounting system for sole proprietorships, where the owner's equity in the business is recorded. Net profit, which is calculated by deducting all expenses from total revenue, is the amount of profit that is available to the owner of a business after all expenses and taxes have been paid. This net profit increases the equity of the owner and is therefore credited to the proprietor's capital account. The other options mentioned, such as gross sales, gross profit, net sales, and manufacturing profit, are all accounting terms used to measure different aspects of a business's financial performance. However, they do not directly affect the equity of the owner and therefore are not posted to the proprietor's capital account.