Use the following information to answer the given question:
Issued capital……………..100,000
Ordinary shares…………….40,000
Preference shares…………..30,000
Reserves…………………..10,000
Debentures…………………60,000
Current……………………150,000
Fixed assets……………….90,000
Current assets……………..240,000
What is the capital attributable to the equity shareholders?
A N130,000
B N140,000
C N170,000
D N180,000
Answer is D