N
Bank account 59,410
Capital account 50,000
Purchase account 20,000
Rent 2,500
Stationery 90
typewriter 6,500
Sales 38,000

In preparing a trial from the list of balances given above, what is the total in debit and credit columns?

• A.N147,910
• B.N138,500
• C.N88,500
• D.N85,800
• E.