[Awaa]

The receivables Ledger Control A/c at 1May had balances of $32,750 debit and $1,275 credit.During May sales of $125,000 were made on credit.Receipt from receivables amounted to $122,500 and cash discounts of $550 were allowed.Refunds of $1,300 were made to customers.The closing balance at 31 May could be
A. $35,175 debit and $3,000 credit
B. $35,675 debit and $2,500 credit
C. $36,725 debit and $2,000 credit
D. $36,725 debit and $1,000 credit.

Struggling with this question wondering if anyone could help with the answer and the explantion behind it.

Thanks in advance