Company $xYZ$ has the following data for a quarter:

Credit sales at catalogue prices including taxes and duties $=$ Rs $40,000.$

Trade discounts $=$ Rs$10,000.$

$.$ Cash sales $=$ Rs $9,000.$

Sales returns and allowances $=2,000.$

Sales discounts $=$ Rs $1,000.$

Value added tax$/$Goods and services tax$=Rs4,000.$

The amount of sales that would appear on the statement of profit and loss for the period

a$.Rs36,000.$

b$.$ Rs $32,000.$

c$.$ Rs $39,000.$

d$.Rs37,000.$