Halal Limited with three departments has a total of N7,200,000 as net debtors for the year ended 31/12/97.
The company's policy provides for 15% bad debt annually. Which of the following represents the total balance of debtors before adjustment?

• A.N6,120,000
• B.N6,120,300
• C.N8,280,000
• D.8,820,000
• E.