Concept:In commerce and accounting, stock (or inventory) refers to goods a business has on hand for the purpose of selling them to customers.
Explanation:The personal computer is described as being "on sale" in an office equipment shop.
This means the shop is offering the computer to its customers for purchase.
Since the computer is held for resale in the ordinary course of the shop's business, it is correctly classified as stock.
It is not a fixed asset, because a fixed asset is a long-term item used to run the business, not an item meant for resale.
It is also not a liability, which is a debt or financial obligation.
It is not fixed capital, because fixed capital refers to funds invested in permanent assets used for production.
Therefore, the personal computer is simply trading stock of the office equipment shop.
Answer:A. stock.