Amber's Accounting Records Include the Following Totals in Respect of Expenses

Multiple Choice

Amber's accounting records include the following totals in respect of expenses for the year ended 31 July 20X4: In addition, Amber estimates that an accrual of £400 is required in respect of telephone charges.Of the business rates total, £2000 is prepaid, and rental expense includes a prepayment of £850.
What is the total of Amber's expenses for inclusion in her statement of profit or loss for the year ended 31 July 20X4?

A) £38 090
B) £37 190
C) £33 190
D) £34 090