The total trial balance is?

Given:

Rent…………..N10,000
Rates………….N5,000
Capital………..N50,000
Salaries……….N14,000
Cash…………..N26,000
Creditors……….N5,000

A. N110,000
B. N65,000
C. N55,000
D. N45,000

Correct Answer:

Option C – N55,000