16. In the economy of Talikastan in 2015, consumption was $3000, exports were $1200, GDP was $6300, government purchases were $1300, and investment was $1500. What were Talikastan’s imports in 2015? (A) $700 (B) －$700 (C) $500 (D) $500.

2.東東公司設置零用金$3,000 交由專人保管，以支付零星開支。在撥補日，零用金保管人提出下列付款清單及憑證，於請求撥補零用金並盤點時知悉：手存零用金尚餘$330，各項報銷費用憑證共$2,710，則撥補日零用金分錄為： (A)貸記：現金$3,000。 (B)借記：現金$2,710。 (C)貸記：現金短溢$40。 (D)借記：現金短溢$40。