On 31 August 2019, the Following Balances for the Financial

On 31 August 2019, the following balances for the financial year have been extracted from Jatinder's books: Sales: £357,000, Purchases: £225,000, Value of goods returned by customers: £3,500, Closing inventory: £32,000, Value of goods returned to suppliers: £4,300, Opening inventory: £28,200. What is Jatinder's gross profit for the year ended 31 August 2019?

A) £132,300
B) £135,800
C) £136,600
D) £140,100