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