Use the following to answer the given question

\(\begin{array}{c|c} & ₦\\ \hline \text{Opening debtors} & 40,000\\ \text{Opening creditors} & 30,000 \\ \text{Credit sales} & 100,000\\ \text{Credit purchases} & 80,000 \\ \text{Bad debts}& 5,500\\ \text{Set-offs} & 65,500\end{array}\)

Closing debtors figure is

A.

₦140,000

B.

₦134,500

C.

₦80,000

D.

₦69,000

Correct answer is D

No explanation has been provided for this answer.