During the Financial Year Sugianto Limited Had Sales of £42

During the financial year Sugianto Limited had sales of £42 000. The opening balance of trade receivables was £9000, and the closing balance was £12 700. Bad debts amounting to £700 were written off during the period. The cash receipts from sales during the year amounted to:

A) £37 600;
B) £39 000;
C) £38 300;
D) £45 700.