A trader who did not keep complete accounting records was able to provide the information below. Trade receivables owed on $1$ April $2020$ were $\$3000$, cheques collected from trade receivables during the year were $\$28000$, cash discounts allowed to trade receivables were $\$1500$, and trade receivables owed on $31$ March $2021$ were $\$4200$. What were the credit sales for the year ended $31$ March $2021$?
- A$25300
- B$27700
- C$28300
- D$30700