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Use the following to answer the given question

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Use the following to answer the given question


UCHENNA ENTERPRISES: Balance sheet as at 31st December, 1993
NNNCapital84,000Land and building45,000Add net profit15,00099,000Furniture and Fittings34,000Less drawings9,000Stock28,000¯90,000debtors22,000debtorsCreditors25,000cash1,000Accruals15,000¯130,000¯130,000


Capital employed is

A.

N130,000

B.

N115,000

C.

N99,000

D.

N90,000

E.

N84,000

Correct answer is D

No explanation has been provided for this answer.