At 31 December, a company showed these balances. inventory $31\,000$ trade receivables $88\,000$ allowance for irrecoverable debts $2\,000$ bank overdraft $9\,000$ cash in hand $5\,000$ The current ratio is $2.5 : 1$. What was the amount of trade payables at 31 December?
- A$38\,600$
- B$39\,800$
- C$40\,600$
- D$57\,800$