To find the value of Y, we need to calculate the total credits and debits up to Jan. 30, and then subtract the total debits from the total credits to get the final balance, which is equal to Y.
Total Credits = Opening Balance + Aliyu A.K.'s payment = ₦10,000 + ₦3,000 = ₦13,000
Total Debits = Bashir A.K.'s payment + Usman A.D.'s payment + Sule A.S.'s payment + X's payment = ₦1,000 + ₦1,500 + ₦500 + ₦1,500 = ₦4,500
Final balance = Total Credits - Total Debits = ₦13,000 - ₦4,500 = ₦8,500
Therefore, the value of Y is ₦8,500.