[单选题]
The following information relates to a business for the year ended 31 December 2015: USD Trade receivables at 1 January 2015 289,376 Trade payables at 1 January 2015 301,972 Discounts received 21,069 Cash sales 69,589 Cash from credit customers 795,373 Irrecoverable debts to be written off 9,550 Discounts allowed 12,956 Returns inwards 7,000 Amounts paid to suppliers 475,353 Returns outwards 3,525 Credit sales 626,575 Receivables to be allowed for (additional to those to be written off) 9,527 What is the balance on the trade receivables ledger control account at 31 December 2015?
A .USD81,545
B .USD91,072
C .USD104,028
D .USD101,501
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