今天给大家带来的每日一练，是来自ACCA F3巩固练习题：Double entry bookkeeping
Question：William's trial balance at 30 September 20X5 includes the following balances:
How should these balances be reported in William's statement of financial position as at 30 September 20X5?
A.An asset of$75,943 and a liability of$4,751
B.A liability of$75,943 and an asset of$4,751
C.A liability of$71,192