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Given Liabilities N23 700 Current assets N20 30... - JAMB Accounting 2005 Question

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 option: b
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