Under which of the following conditions is a partnership dissolved?

Which of the following accounting records are source documents?

In preparing accounting records, the owners of a business and the business are treated as

                                                ₦
Bank account                       59,410
Capital account                    50,000
Purchases account              20,000
Rent                                       2,500
Stationery                                   90
Typewriter                              6,500
Sales                                    38,500

In preparing a trial balance from the list of balances given above, what is the total in debit and credit columns?

Use this information below to answer this question 

                                                                 ₦
Capital: Opening balance                     307,000
Closing balance                                    342,000
Net profit for the period                         121,600
Purchases                                             706,000
Carriage inwards                                     17,500
Cost of goods sold                                740,700
Total selling, general and          
administration expenses                        526,000
Discount received                                      9,650
Opening stock                                         98,800

Calculate the closing stock for the period.