WAEC Financial Accounting 1998 Question 30

The education department of Arimoro Local Government incurred the following expenses in 1995:
Construction of classrooms: N500,000
Purchase of tables and chairs: N50,000
Purchase of textbooks for library: N40,000
Annual inter-house sports competition: N20,000
Payment of teachers' salary: N80,000
Capital expenditure for the year was

1. A.N690,000
2. B.N590,000
3. C.N500,000
4. D.N140,000
5. E.N100,000.