【每日一练】ACCA F3（ June 2014）
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks.
Amy is a sole trader and had assets of $569,400 and liabilities of $412,840 on 1 January 20X8. During the year ended 31 December 20X8 she paid $65,000 capital into the business and she paid herself wages of $800 per month.
At 31 December 20X8, Amy had assets of $614,130 and liabilities of $369,770.
What is Amy’s profit for the year ended 31 December 20X8?
A $32,400
B $23,600
C $22,800
D $87,800
Answer：
A
$
Opening assets 569,400
Opening liabilities (412,840)
Capital introduced 65,000
Drawings (800 x 12) (9,600)
––––––––
211,960
Profit (bal fig) 32,400
––––––––
Closing net assets (614,130 – 369,770) 244,360
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