Receipt and payments: 31st December 2016

Cash at bank------460        New equipment------200
Subscriptions-----520         Cleaner's wage-----540
Donations--------- 500         Stationary----------- 140
Sale of stickers---490         Cash at bank--------110
Entrance fee------670

The surplus for the year is.............

A.

1,970

B.

1,890

C.

1,690

D.

1,390

Correct answer is D

No explanation has been provided for this answer.