April 11: Sold goods for cash N50,000 
April 20: Bought goods for cash N30,000
April 26: Bought postage stamp N5,000 
April 28: Cash sales N49,000
April 29: Cash purchases N11,000
April 30: Paid salaries N18,000

The cash balance at the end of the period is

A.

N99,000

B.

N64,000

C.

N35,000

D.

N34,000

Correct answer is C

Cash balance = cash sales - expenses

99,000 - (30,000 + 5,000 + 11,000 + 18,000)
99,000 - 64,000 = 35,000