Question on: WAEC Accounting - 1995

Use the following to answer the given question
(\begin{array}{c|c} & N \ \hline sales & 45,000 \ \text{Opening stock} & 20,000 \ \text{Closing sock} & 30,000 \ Expenses & 15,000 \ \text{Fixed assets} & 40,000 \ Debtors & 10,000 \ Creditors & 5,000 \ Purchases & 25,000 \end{array})
Working capital is

A
N60,000
B
N45,000
C
N40,000
D
N35,000
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Correct Option: D

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