[单选题]
The following information relates to a wholesale business:$Inventory at cost 31 December 2012(excluding goods on sale or return) 27,500Revenue (including $8,000 goods on sale or returnof which half have been sold by the retailer by31 December 2012) 95,000The goods sent out on sale or return were at cost price plus 25%.What amounts should be shown in the financial statements at 31 December 2012?
A .Revenue$87,000 Inventory$33,500
B .Revenue$87,000 Inventory$33,900
C .Revenue$91,000 Inventory$30,500
D .Revenue$91,000 Inventory$30,700
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