Sheila, a cosmetics retailer, buys her supplies from Eumigs. As at 1 April Sheila owed Eumigs £29,450. She has received two invoices from Eumigs for purchases during April for £54,550 and £48,500. Another invoice from Eumigs of £23,300 and a remittance of £80,640 by Sheila are in transit as at 30 April. When making the remittance Sheila took into account a cash discount of 4%. A monthly statement received from Eumigs shows the amount due from Sheila as £155,800. Identify the amount Sheila owes Eumigs as at 30 April.

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a £23,300 b £71,800 c£75,160 d £155,800