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Ordinary share----------------------------------70,000

Ordinary share----------------------------------70,000
Retained earnings-----------------------------31,142
Motor vehicle at cost--------------------------21,136
Accumulated dep. - motor vehicle---------7,109
Furniture and fittings at cost----------------1,334
Accumulated dep. fur & fitts at cost-------1,007
Stock----------------------------------------------32,200
Debtors-------------------------------------------49,380
Bank-----------------------------------------------15,953
Creditors------------------------------------------11,329

Net book value of fixed assets is.........

A.

22,480

B.

21,136

C.

14,354

D.

14,027

Correct answer is C

Motor vehicle at cost + furniture and fittings at cost - depreciation

21,136 + 1334 - (7,109 + 1,007)

22,470 - 8,116 = 14,354