What is the accumulation fund?

Given:
…………..Rich Social Club………..
Cash…………………….N100,000
Loan ……………………N30,000
Subscription in arrears……N5,000
Subscription in advance……N15,000
What is the accumulation fund?

A N60,000

B N80,000

C N90,000

D N110,000

Answer is A

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