Given:

Rent..............N10,000
Rates.............N5,000
Capital...........N50,000
Salaries..........N14,000
Cash..............N26,000
Creditors..........N5,000

The total trial balance is?

• A.N110,000
• B.N65,000
• C.N55,000
• D.N45,000
• E.