Finlay's Business Has Current Liabilities of £23 000, Non-Current Assets

Multiple Choice

Finlay's business has current liabilities of £23 000, non-current assets of £52 000 and long-term liabilities of £15 000.The total of current assets less current liabilities is £13 000. Which one of the following statements is incorrect?

A) Current assets is greater than long-term liabilities by £21 000
B) Total assets = £88 000
C) Capital is £27 000
D) Total liabilities = £38 000