Use the information below to answer question 

Total sales of ticket.......................N300 000
Amount received from the sales..............N260 000
Cash purchase of club house.................N100 000
Credit purchase of equipment ...............N60 000
Electricity bill paid ......................N5 000
Salaries owed ...................N2,000

What is the receipts and payment account balance?

A.

N260,000

B.

N233,000

C.

N155,000

D.

N100,000

Correct answer is C

No explanation has been provided for this answer.