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Use the following to answer the given question

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Use the following to answer the given question


BALANCE SHEET:
NNOrdinary share capital100,000Plant and Machinery60,0006% preference share capital60,000Furniture50,000Reserve20,000Motor van68,000180,000Stock14,00010% Debentures40,000Debtors36,000Creditors25,000Prepyments1,800Accrued Rent3,000bank18,200TotalN248,000N248,000


The working capacity is

A.

N42,000

B.

N60,000

C.

N68,000

D.

N70,000

E.

N100,000

Correct answer is A

No explanation has been provided for this answer.