Sales - #232,000
Opening stock - # 28,000
Purchases - #128,000
Carriage inwards - # 4,000
Carriage outwards - # 6,000
Closing stock - # 10,000
Discount received - # 18,000
Expenses - # 20,000

Calculate the expenses debited to the profit and loss account

• A.#17,000
• B.#23,000
• C.#26,000
• D.#30,000
• E.