At the end of a financial period, the trading

profit and loss account of a sole trader

shows a profit of #180,000. it is however

discovered that revenue of #15,000 is

recorded as expenses while expenses of

#4,000 is recorded as revenue.

The revenue to be added as an adjustment is

• A #34,000
• B #30,000
• C #15,000
• D #4,000