Use the following information to answer this question 

                                                                       ₦
Creditors (01/01/19)                                   223,000
Creditors (31/12/19)                                   316,000
Credit purchases                                     1,426,000
Discount received                                         64,000
Company's cheque dishonoured                  90,000

Amount owed to creditors on 31/12/19 is

A.

₦406,000

B.

₦342,000

C.

₦316,000

D.

₦226,000

Correct answer is C

No explanation has been provided for this answer.