At the end of a financial period, the trading profit and loss account of a company showed a profit of N120,000. It was however discovered that revenue of N12,000 was recorded as expenses while expenses of N4,000 had been recorded as revenue. What should be the correct profit for the period?

A.

N104,000

B.

N128,000

C.

N136,000

D.

N144,000

Correct answer is B

No explanation has been provided for this answer.