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At the end of a financial period, the trading profit and loss account of a sole trader shows a profit of
₦180,000 it is however discovered that revenue of
₦15,000 is recorded as expenses while expenses of
₦4,000 is recorded as revenue.
Determine the adjusted net profit

A. ₦202,000  
B. ₦210,000
C. ₦195,000
D. ₦184,000

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Correct Answer: A