JAMB Principles of Accounts 2002 Question 28

Use the information below to answer questions 28 and 29.
Income and Expenditure Account
Expenditure (₦): Wages 12000; Electricity 5000; Depreciation: furniture 1000; Other expenses ?; Excess of income over expenditure ?; Total 35000
Income (₦): Subscriptions received 20000; Donations received 10000; Profits on sale of investment 5000; Total 35000
It is the tradition of the club to write off an amount equal to 25% of the subscriptions received as other expenses.
What is the amount to be written off as other expenses?

1. A.₦4500
2. B.₦6000
3. C.₦4000
4. D.₦5000.