JAMB Principles of Accounts 2012 Question 26

Cash Book (Extract)
Debit: Balance b/f ₦2,200; Receipt from Customers ₦16,400
Credit: Sundry expenses ₦16,800; Drawings ₦4,700; Suppliers ₦7,300
Debtors opening and closing balances amount to ₦6,500 and ₦7,600 respectively.
What is the sales value?

1. A.₦15,300
2. B.₦17,500
3. C.₦29,400
4. D.₦31,600.