At the end of a financial period, the trading
profit and loss account of a sole trader
shows a profit of #180,000. it is however
discovered that revenue of #15,000 is
recorded as expenses while expenses of
#4,000 is recorded as revenue.

The revenue to be added as an adjustment is

• A.#34,000
• B.#30,000
• C.#15,000
• D.#4,000
• E.