Capital..................N............N........
Land and building.......18470........24000....
Mortgage on premises...................11090...
Drawings...............3000...................
Profit and loss........................3600...
Furniture and fittings...5120.................
Motor Vehicles...........3462................
Closing Stock............3000................
Debtors..................11474...............
Creditors..............................7354.
Cash.....................1518................
..........................46044.........46044

What is the capital employed?

A.

N44,600

B.

N43,052

C.

N43,044

D.

N38,600

Correct answer is C

No explanation has been provided for this answer.