JAMB Principles of Accounts 2002 Question 12

Use the information below to answer questions 12 and 13.
Statement of Assets and Liabilities as at 31st December, 2001. (₦m)
Shareholders' interest 240
Current liabilities 20
Current assets 110
Fixed assets 140
What is the net working capital?

1. A.₦90m
2. B.₦70m
3. C.₦100m
4. D.₦80m.