JAMB Principles of Accounts 2002 Question 8

NAFARA & SONS Balance Sheet items as at 31st December, 1987.
(₦)
Capital 74480
Creditors 15875
Prepaid expenses 580
Motor vehicles 34750
Furniture 35850
Accrued expenses 645
Stock 8100
Cash balances 9911
Debtors 1809
Compute the value of current assets

1. A.₦20400
2. B.₦20465
3. C.₦35695
4. D.₦19820.