[单选题]
The draft statement of financial position of a company at 31 May 2012 includes current assetsas follows:Inventory $50,000Trade receivables $130,000Trade receivables include goods sent on sale or return at selling price of $15,000 (cost$12,000). These remained unsold at 31 May 2012.What amount should appear in the financial statements as at 31 May 2012?
A .Inventory$62,000 Trade receivables$115,000
B .Inventory$62,000 Trade receivables$118,000
C .Inventory$65,000 Trade receivables$115,000
D .Inventory$65,000 Trade receivables$118,000
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