| Years | Current Assets | Liabilities | Fixed Assets | Capital |
| # | # | # | # | |
| 2018 | 52550 | 78600 | 127450 | X |
| 2017 | 41650 | 53220 | Y | 116780 |
The letter X represents
#78,600
#180,000
#101,400
#258,600
Correct answer is C
X (Capital) = Total Assets - Total Liabilities
= (52,550 + 127,450) - 78,600
= 180,000 - 78,600
= 101,400
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