| # | |
| Land and building | 20,000 |
| Stock | 5,000 |
| Cash in hand | 1,000 |
| Profit and loss b/f | 14,000 |
| Rent owing | 400 |
| Creditors | 11,000 |
| Furniture and fittings | 7,500 |
| Motor vehicle | 12,000 |
| Debtors | 13,750 |
| Bank overdraft | 8,750 |
A. N32,750
B. N20,150
C. N19,750
D. N11,000
Correct Answer: Option B
B. N20,150
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