The Assets and Liabilities of Angus & Co What Is the Capital at 31st December
A) £151,150
B)

Multiple Choice

The assets and liabilities of Angus & Co.at 31st Dec were as follows:
$$\begin{array} { l c } \text { Inventory } & 110,950 \\\text { Trade receivables } & 12,600 \\\text { Trade payables } & 18,000 \\\text { Accruals } & 750 \\\text { Prepayments } & 850 \\\text { Bank balance } & £ 8,000\end{array}$$
What is the capital at 31st December

A) £151,150
B) £151,250
C) £113,650
D) £113,450