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Question - At 1 January 2021 Tay plc had non-current assets of £100,000 , current assets of £25,000, current liabilities of £15,000 and non-current liabilities of £30,000. For the period ending 31 December 2021, Tay plc made a profit after tax of £8,000 and paid a dividend of £4,000. What is shareholder equity at 31 December 2021?
a. £4,000
b. £8,000
c. £80,000
d. £84,000
e. £88,000
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