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You are given the following in

You are given the following information: Receivables at 1 January 20X3 $10,000 Receivables at 31 December 20X3 $9,000 Total receipts during 20X3 (including cash sales of $5,000 ) $85,000 What are sales on credit during 20X3?
A、$81,000
B、$86,000
C、$79,000
D、$84,000



【参考答案及解析】
Credit sales = $80,000 - $10,000 + $9,000 = $79,000
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