……………………31/12/08………..31/12/09
Furniture and fittings..N21 000,…………N28 000
Office equipment……..N9 800,………….N13 200
Debtors……………..N6 800,………….N5 200
Creditors……………N4 900,………….N5 100
Cash at bank…………N7 000,………….N4 600
Accrued electricity bills……………….N1 200
Monthly drawings average N330.
A. N5 000
B. N3 960
C. N1 040
D. N8 960
Correct Answer:
Option D – N8 960
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