[单选题]
The following information relates to a company for the year ended 31 December 2012:$Cash received from credit customers 22,490Contra with supplier who is also acustomer on payables ledger 910Increase in allowance for receivables 600Receivables at 1 January 2012 7,290Receivables at 31 December 2012 7,870What figure for revenue should be recorded in the income and expenditure account forthe year ended 31 December 2012?
A .$24,580
B .$23,980
C .$22,760
D .$22,160
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