Mahmood's Revenue for 20X5 Was £313 450, Cost of Sales

Multiple Choice

Mahmood's revenue for 20X5 was £313 450, cost of sales was £255 500 and expenses were £72 500.His drawings for the year were £24 400 and opening capital at the beginning of the 20X5 financial year was £82 460. What was Mahmood's closing capital at the end of the 20X5 financial year (to the nearest £) ?

A) £72 610
B) £43 510
C) £116 010
D) £121 410