What is the capital employed?

Use the information below to answer this questions

Capital………………N…………N……..
Land and building…….18470……..24000….
Mortgage on premises……………….11090…
Drawings……………3000……………….
Profit and loss……………………3600…
Furniture and fittings…5120……………..
Motor Vehicles………..3462…………….
Closing Stock…………3000…………….
Debtors………………11474……………
Creditors…………………………7354.
Cash…………………1518…………….
……………………..46044………46044

What is the capital employed?

A N44 600

B N43 052

C N43 044

D N38 600

Answer is C

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