WAEC Financial Accounting 1994 Question 30

Creditors at start was ₦940 and purchases for the year was ₦4,060. During the year, cash paid to creditors was ₦3,890. ₦490 was received as discount. What is the creditors amount in the Balance Sheet?

1. A.₦450
2. B.₦620
3. C.₦660
4. D.₦1,110
5. E.₦1,430.