1. Working Capital means O a) The amount of capital invested by the owner of the business Ob) The total of non-current asset less current assets Oc) The excess of the current assets over the current liabilities O d) The capital less drawings O Other: 11. Carriage inwards means: O a) is always added to the purchases in the trading account. O b) is always entered in the profit and loss account. O c) will have goods returned to them by their bustomers O d) For goods imported from abroad, the costs of import duty Other