If a business owed £4,000 for advertising at the start of a financial period, paid advertising bills totalling £34,000 during the financial period and owed £3,000 for advertising at the end of the period, what will be the total advertising cost to be included within the expenses shown in the income statement?

(a) £35,000

(b) £34,000

(c) £41,000

(d) £33,000