At the Beginning of the Financial Year,trade Receivables Are £6,000

Multiple Choice

At the beginning of the financial year,trade receivables are £6,000 and trade payables are £4,000.Cash received from receivables in the year are £40,000 and cash paid to payables are £20,000.Closing receivables are £3,000 and closing payables are £5,000.
What are the sales of the business in the year?

A) £43,000
B) £37,000
C) £25,000
D) £19,000