Determine the amount of the current assets.

The extract from the financial statements of Benchmark Ventures for the year ended September 30, 2019, is as follows:

  • Capital: N84,000
  • Net profit: N15,000
  • Drawings: N9,000
  • Cash and cash equivalent: N3,000
  • Accounts payables: N50,000
  • Inventory: N29,000
  • Accounts receivables: N35,000

Answer: D. N67,000

Explanation: The current assets are calculated by adding the relevant components:

  • Inventory: N29,000
  • Accounts receivables: N35,000
  • Cash and cash equivalent: N3,000

Total current assets = N29,000 + N35,000 + N3,000 = N67,000.