Derive the total sales figure from the following information extracted from a firm's cash book and other relevant records.

Total debtors b/f N 5,600
Total cash receipts from debtors
and cash sales N 153,000
Total debtors c/f N 6,800

• A.N6,800
• B.N153,000
• C.N154,200
• D.N159,800
• E.