Use the following information to answer the question given

\(\begin{array}{c|c} & \text{1/6/2011} & \text{30/5/2012}\\ & D & D \\ \hline \text{Creditor} & 2,495 & 2,285\\ \text{Debtors} & 1,215 & 2,145 \\ \text{Cash paid to creditors} & - & 32,170\\ \text{Cash received from customers} & - & 40,650\\ \text{Goods returned to suppliers} & - & 500\end{array}\)

Sales for the year is

A.

D42,795

B.

D41,865

C.

D41,580

D.

D39,720

Correct answer is C

Sales = Closing Debtors - opening debtors + cash from customers

= 2145 - 1215 + (40,650)

= 930 + 40,650 + 41,580