WAEC Financial Accounting 1997 Question 30

Kudi Local Government Council incurred the following expenditure in 1995:
Payment of salaries: N140,000
Purchase of drugs for dispensaries: N80,000
Purchase of books for Library: N30,000
Sinking of wells: N70,000
Extension of Council offices: N160,000
The amount of revenue expenditure for 1995 was

1. A.N260,000
2. B.N230,000
3. C.N220,000
4. D.N160,000
5. E.N140,000