Use the information below to answer question

Given: 31/12/98 31/12/99

Assets: Plant and Mach. N1,500 N1,200

Fixtures N700 N520

Stock N500 N600

Debtors N900 N400

Cash N200 N300

Liabilities: Creditor N500 N600

Loan N600 N400

What is the capital from the opening balance sheet?

• A N3,600
• B N 2,700
• C N2,070
• D N1,520