Janice began trading on 1 January. Every sale she made was for cash. Over the year, Janice paid wages of $12\,100$ and withdrew drawings of $7\,800$ from the amount received from customers. She also banked $56\,000$ of these receipts. At the year end, she had $150$ of unbanked sales in cash. Which value for Janice’s sales was shown in the income statement?
- A$35\,950$
- B$36\,250$
- C$75\,750$
- D$76\,050$