Use the following information to amswer the question that follows

Ordinary share----------------------------------70,000

Retained earnings-----------------------------31,142

Motor vehicle at cost--------------------------21,136

Accumulated dep. - motor vehicle---------7,109

Furniture and fittings at cost----------------1,334

Accumulated dep. fur & fitts at cost-------1,007

Stock----------------------------------------------32,200

Debtors-------------------------------------------49,380

Bank-----------------------------------------------15,953

Creditors------------------------------------------11,329

Net book value of fixed assets is----

  • A 22,480
  • B 21,136
  • C 14,354
  • D 14,027

The correct answer is C. 14,354

Motor vehicle at cost + furniture and fittings at cost - depreciation

21,136 + 1334 - (7,109 + 1,007)

22,470 - 8,116 = 14,354

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