On November 1, 1998, Zaria Holdings owed N13,600 in respect of a creditor.
On November 15, it purchases goods worth N69,000 and paid a cheque of N51,600. On November 29, one of the Holdings' cheques worth N3,000 was returned while the creditor granted a N1,500 discount. The amount owed by Zaria Holdings as at November 29 is?

A.

N32,500

B.

N32,000

C.

N31,000

D.

N29,500

Correct answer is A

13,600 + (69,000 - 51,600) + 3,000 - 1500 (discount)

13,600 + 17,400 + 3000 - 1500 = 32,500