单选题：Bert has extracted the following list of balances from his general ledger at 31

题目内容：

Bert has extracted the following list of balances from his general ledger at 31 October 20X5：

Sales 258,542

Opening inventory 9,649

Purchases 142,958

Expenses 34,835

Non-current assets (carrying amount) 63,960

Receivables 31,746

Payables 13,864

Cash at bank 1,783

Capital 12,525

What is the total of the debit balances in Bert's trial balance at 31 October 20X5?

A$267,049

B$275,282

C$283,148

D$284,931

答案解析：

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