X supplied goods to Y on a sale or return basis, yet recorded them as a sale of $\$1200$. The goods were costed at $\$750$. After a trial balance had been taken from the ledger, the following balances were shown: revenue $\$31250$; trade receivables $\$14100$. Inventory was valued at $\$2300$. What ought the correct values to be?
- Arevenue $\$30050$; trade receivables $\$12900$; inventory $\$3050$
- Brevenue $\$30050$; trade receivables $\$13650$; inventory $\$3050$
- Crevenue $\$30800$; trade receivables $\$13650$; inventory $\$3500$
- Drevenue $\$30800$; trade receivables $\$14850$; inventory $\$3500$