Which of the following is a debit item in the purchase ledger control account?

Forlah, a stock broker bought stationery for ₦12,000 by cash. To record this transaction, debit

Given:
                        Lankoh Company Ltd
                                                      ₦
Stock                                        3,600,000
Cash at hand                               800,000
Cash in bank                            2,400,000
Debtors                                       580,000
Trade creditors                           920,000
Bank overdraft                            200,000
Tax liabilities                               600,000
Salary owed to staff                    180,000

What is the working capital?