Which of the following is not correct? \(\begin{array}{c|c} Assets & Liabilities & Capital\\ N & N & N \\ \hline \text{A. 95,550} 11,500 & 82,000 \\ \text{B...

In accounting, the fundamental accounting equation is Assets = Liabilities + Capital. Therefore, we can check which option is incorrect by verifying if the equation is satisfied in each option. Option A: Assets = N95,550 + N11,500 = N107,050 Liabilities = N82,000 Capital = N107,050 - N82,000 = N25,050 Option A does not satisfy the accounting equation, as the value for capital is incorrect. Option B: Assets = N82,000 Liabilities = N28,000 Capital = N54,000 Option B satisfies the accounting equation. Option C: Assets = N78,500 Liabilities = N12,500 Capital = N66,000 Option C satisfies the accounting equation. Option D: Assets = N65,400 Liabilities = N11,200 Capital = N54,200 Option D satisfies the accounting equation. Therefore, the incorrect option is A, as it does not satisfy the fundamental accounting equation.