单选题:A company’s trade payables account at 30 September 20X1 is as follows: TRADE PAY

题目内容:

A company’s trade payables account at 30 September 20X1 is as follows:

 TRADE PAYABLES ACCOUNT

                                      $                                             $

Cash at bank                21,600

Balance b/d                  14,000

Balance c/d                  11,900

Purchases                   19,500                                      33,500

                                                                                     33,500

What was the balance for trade payables in the trial balance at 1 October 20X0?

A$14,000 DR

B $14,000 CR

C$11,900 DR

D$11,900 CR

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