28-A company has the opening debtors RO 18000, closing Debtors RO 20,000. The opening creditors amounted to RO 15000 and the closing creditors amounted to RO 15,000. The opening index is 100, closing index is 120. The monetary working capital adjustment is

a.

RO 6160

b.

RO 2136.22

c.

None of the options are right

d.

RO 4750

29-Which among the following best suits Backlog depreciation?

a.

the difference in the depreciation for the previous years to be restated at the current cost

b.

the difference in the depreciation for the current year to be restated at the current cost

c.

the difference in the depreciation for the current year to be restated at the historical cost

d.

the difference in the depreciation for the previous years to be restated at the historical cost