[单选题]
The summarised statement of financial position of a company on 31 December 2015 is as follows: USD USD Non-current assets (carrying amount) 20,000 Current assets Trade receivables 40,000 Inventory 50,000 ———— 90,000 ———— Total assets 110,000 ———— Capital and reserves 30,000 Current liabilities Bank overdraft 40,000 Trade payables 40,000 ———— 80,000 ———— Total capital and liabilities 110,000 ———— During the month of January 2016 transactions were as follows: USD Sales 36,000 Purchases 20,000 Sales returns 3,000 Settlement discount allowed 3,000 Cash received from customers 25,000 Cash paid to suppliers 15,000 Irrecoverable debts written off 3,000 Sale of plant 20,000 All trading sales and purchases are on credit. On 31 January 2016 the company set up an loss allowance for trade receivables of USD6,000.What are the company’s net trade receivables that should be carried in its statement of financial position at 31 January 2016?
A .USD36,000
B .USD39,000
C .USD42,000
D .USD45,000
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