Question on: JAMB Accounting - 2003

Use the information below to answer questions .

Motor Vehicle Account as at 31st December 2001.

Debit:

Jan. 1, cost ................N1950 000

Dec.31, Addition ............ N400 000

Credit:

Jan. 1, Depreciation ........N1360 000

June 30, Sales proceeds...... N700 000

The vehicle sold was purchase on January 1, 1998 at a cost of N1,000 000 and had depreciation at 25% on cost.

What is the actual profit or loss arising from the vehicle disposed of?

A
N250 000 loss
B
N50 000 loss
C
N450 000 profit
D
N575 000 profit
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Correct Option: C

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