Calculate the total of the trial balance?

Given:

Light expenses……………….N400
Purchases……………………N3,000
Sales……………………….N1,200
Creditors……………………N2,250
Debtors……………………..N50

A. N4,250
B. N3,500
C. N4,300
D. N3,450

Correct Answer:

Option D – N3,450