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Which of the following is a capital reserve?

Which of the following is a capital reserve?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Profit and loss account balance
  • B Share premium
  • C Gross profit
  • D Share discount
Correct Answer: Option B
Explanation:

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