Use the Information Given Below to Answer the Following Questions

Multiple Choice

Use the information given below to answer the following questions:
Plume Ltd maintains subsidiary ledgers for debtors and creditors. At 1 January 2012, debtors owed $3000 and creditors were owed $5600. Transactions for the month of January 2012 were as follows:
$$\begin{array} { l r } & \$ \\\text { Credit sales } & 9000 \\\text { Cash sales } & 4000 \\\text { Credit purchases } & 16000 \\\text { Cash purchases } & 2000 \\\text { Cash received from debtors } & 8000 \\\text { Cash paid to creditors } & 17000 \\\text { Freight charged to debtors } & 500 \\\text { Charged debtors interest on overdue accounts } & 300 \\\text { Discount received from creditors } & 800 \\\text { Discount allowed to debtors } & 400\end{array}$$
-What was the balance of the debtors control account at 31 January 2012?

A) $8400
B) $4100
C) $3900
D) $4400.