Neco 2023 Financial Accounting Question 30

The unadjusted trial balance of LMN Co. (all amounts in ₦) is as follows: Debit - Cash = 60,000; Accounts Receivable = 25,000; Prepaid Rent = 12,000; Equipment = 80,000; Salaries Expense = 30,000; Rent Expense = 15,000; Supplies Expense = 5,000. Credit - Accumulated Depreciation = 0; Unearned Revenue = 20,000; Revenue = 70,000. Adjustments required at year‑end: 1. Three months of prepaid rent have been used (monthly rent = ₦1,000). 2. Salaries of ₦4,000 have been accrued but not yet recorded. 3. Depreciation on equipment (cost = ₦80,000, residual = ₦8,000, life = 4 years) is to be charged. 4. Unearned revenue of ₦12,000 has been earned. After posting these adjustments, what is the total of the debit side of the adjusted trial balance?