WAEC - Accounts Principles Of Accounts (2018 - No. 39)

Use the following information to answer the question that follows

Receipt and payments: 31st December 2016

Cash at bank------460  New equipment------200
Subscriptions-----520 Cleaner's wage-----540
Donations--------- 500 Stationary----------- 140
Sale of stickers---490  Cash at bank--------110
Entrance fee------670

The surplus for the year is-----------
 

1,970
1,890
1,690
1,390

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