| Halima
N |
Ibinabo
N |
|
| Capital accounts 1st Jan, 1992 | 100,000 | 50,000 |
| Current accounts 1st Jan, 1992 | 20,000 | 40,000 |
| Drawing during the year | 10,000 | 15,000 |
| Annual salaries | 14,000 | 12,000 |
A. N66,500
B. N53,300
C. N51,500
D. N43,500
E. N33,500
Correct Answer:
Option D – N43,500
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