WAEC Financial Accounting 2020 Question 38

Use the following information to answer questions 36 to 38.
Cash Book of Ogidigbi Enterprises (GH¢)
Dr: Balance b/f 127,000; Amount received from debtors 409,000 = 536,000
Cr: Salaries 142,000; Electricity 238,000; Stationery 126,000; Balance c/d 30,000 = 536,000
Other balances were as follows (01/01/2017 / 31/12/2017):
Salaries owing GH¢40,000 / GH¢55,000
Electricity prepaid GH¢58,000 / GH¢60,000
Stationery outstanding GH¢49,000 / GH¢36,000
The Stationery that would be shown in the Balance Sheet as at 31st December 2017 is

1. A.GH¢139,000.
2. B.GH¢113,000.
3. C.GH¢36,000.
4. D.GH¢13,000.