A business proprietor failed to maintain proper records, but you managed to ascertain that his opening capital, closing capital and drawings during the year were N225,000, N260,000 and N10,000 respectively. Determine the profit for the period:
A. N25,000
B. N45,000
C. N55,000
D. N65,000
E. N75,000

B

Explanation:
Profit can be calculated by subtracting drawings from the increase in capital over the period. (N260,000 – N225,000) – N10,000 = N45,000.