WAEC Financial Accounting 2018 Question 36

Use the following information to answer questions 36 and 37.
Receipt and Payments: 31st December, 2016 (₦)
Receipts: Cash at bank 460; Subscriptions 520; Donations 500; Sale of tickets 490; Entrance fees 670
Payments: New equipment 200; Cleaners' wages 540; Stationery 140; Repairs 110
The surplus for the year is

1. A.₦1,970.
2. B.₦1,890.
3. C.₦1,690.
4. D.₦1,390.