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17.15 The following balances have been extracted from the nominal ledger accounts of Tanya, but the figure for bank loan is unknown. There are no other accounts in the main ledger.
$
Payables 27,000
Capital 66,000
Purchases 160,000
Sales 300,000
Other expenses 110,000
Receivables 33,000
Purchase returns 2,000
Non-current assets 120,000
Cash in bank 18,000
Bank loan Unknown
What is the credit balance on the bank loan account?
A $46,000
B $102,000
C $78,00
D $34,000
答案：A
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