Question on: JAMB Accounting - 2005

Use the information to answer question .

A piece of equipment costing N120,000 was purchased on 1/1/1996. Depreciation was provided at 20% per annum on a straight-line basis. it was sold on 30/6/1999 for N31,500.

The net book value of the piece of equipment at the time of sale was?

A
N96 000
B
N48 000
C
N36 000
D
N24 000
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Correct Option: C

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