Net Profits Were Calculated as Being £20,400

Multiple Choice

Net profits were calculated as being £20,400. It was discovered that revenue receipts of £2,800 had been treated as capital receipts and capital expenditure of £6,000 has been treated as revenue expenditure.
The correct net profit should have been:

A) £29,200
B) £23,600
C) £17,200
D) £11,600