单选题：The following totals appear in the day books for March 20X8. $Sales day book

题目内容：

The following totals appear in the day books for March 20X8.       

                                                                       $

Sales day book                                              40,000

Purchases day book                                      20,000

Returns inwards day book                             2,000

Returns outward day book                             4,000

Opening and closing inventories are both     $3,000.

What is the gross profit for March 20X8?

A$22,000

B$24,000

C$20,000

D $18,000

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