At the Beginning of an Accounting Period a Firm Was

Multiple Choice

At the beginning of an accounting period a firm was owed £25,000 from its credit customers. During the year, the firm's credit sales amounted to £154,000 and cash sales were £14,000. It received £165,000 from its credit customers.
Assuming there were no other transactions relating to the firm's credit customers, at the end of the accounting period the firm had trade receivables of:

A) £14,000
B) £16,000
C) £28,000
D) £36,000