Owner's equity question, I know that it's an easy question but how it's formulated is confusing what's the answer there (first question and second)

Could you please explain it? I think for the first question should be 90K because of retained income and share capital but I'm not sure

Accounting University ID Na Financial Accounting part 1 1) Starting from the following terms, choose the right value of equity attributable to the owner Property, plant and equipment 75.000 Long term borrowings 45.000 Share capital 72.000 10 000 Short-term borrowings 18.000 Goodwill 38.000 Trade and other payables 20.000 Deferred tax 10.000 Trade receivables 18.000 Current tax payable 5.000 Other intangible 15.000 Retained earnings 18.000 Inventories 32.000 a) 18000 b) 72.000 c) 90.000 d) 100.000 2) Which is the right statement about the "ledger"? a) The "ledger" is an accounting book in which are shown only company's costs and revenue, when they occur b) The "ledger" is an accounting book in which are shown all T-Accounts used to record business transactions when they occur, C) The "ledger" and the "journal" are the same accounting books; d) The ledger is an accounting book in which are shown only company's credits and debits, when they occur 3) On 5 May Company X sales goods for an amount of 3.800,00 plus VAT with bank settlement after 3 days. Choose the right option a) Accounts receivables to 4636 Diverse Sale of goods Output VAT Accounts receivables 3800 836 Bank to 4636