At the Beginning of the Financial Year,trade Receivables Are £4,560

At the beginning of the financial year,trade receivables are £4,560 and trade payables are £3,780.Cash received from receivables in the year are £38,240 and cash paid to payables are £18,040.Closing receivables are £2,268 and closing payables are £4,040.
What are the sales of the business in the year?

A) £40,508
B) £22,080
C) £35,948
D) £18,300