Determine how much to be charged to profit and loss account?

Given:
General expenses account.
Paid by cheque………………N671
Paid by cash………………..N70
Accrued b/f…………………N65
Accrued c/f…………………N115

Determine how much to be charged to profit and loss account?

A N606

B N786

C N791

D N856

Answer is C