A creditor's account in the accounts payable ledger has a balance of $10,960 as of April 1. After a transaction of $13,200 is posted from the purchases journal and a transaction of $9,400 is posted from the cash payments journal, the balance of the creditor's account on April 30 is:

$14,760 credit

$9,400 debit

$7,160 credit

$13,200 debit