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What is the capital introduced by the proprietor?

Given:
Liabilities…………..N23,700
Current assets………..N20,300
Fixed assets………….N64,500
What is the capital introduced by the proprietor?
  • A.
    N40,800
  • B.
    N61,100
  • C.
    N88,200
  • D.
    N108 500
Correct Answer: Option B
Explanation