Debtors 80,000 10% Debenture Creditors 800,000 45,000 Closing stock 140,000 10% Mortgage Ordinary share capital @ $1.00 500,000 200,000 Debenture interest paid 20,000 5% Preference share capital @ S1.00 Share premium General reserves 600,000 40,000 70,000 Mortgage interest paid 25,000 How much is to be shown in the statement of financial position as interest owing for the year? O a. $85,000 O b. $45,000 O c. $175,000 O d.$130,000