WAEC Financial Accounting 1992 Question 42

Rufai, a vulcaniser bought 4 machines for ₦20,200 and incurred the following expenses for the year ended 31st December, 1990
Glue: ₦2,100
Thread: ₦600
Kerosine: ₦900
Rubber: ₦558
Matches: ₦110
He received ₦5,772 from customers. Two machines were later sold for ₦6,990 and ₦5,670 respectively.

What is his capital receipt?

1. A.₦18,432
2. B.₦12,660
3. C.₦6,990
4. D.₦5,772
5. E.₦5,670.