8.Plume Ltd maintains subsidiary ledgers for debtors and creditors. At 1 January 2016, accounts receivable was $3000 and accounts payable was $5600. Transactions for the month of January 2016 were as follows: $ 9000 Credit sales 4000 Cash sales 16 Credit purchases 000 2000 Cash purchases 8000 Cash received from debtors 17 Cash paid to creditors 000 500 Freight charged to debtors Charged debtors interest on overdue 300 accounts 800 Discount received from creditors Discount allowed to debtors 400 What was the balance of accounts receivable account at 31 January 2016? $8400 B $4100 C $3900 D $4400