Exercises 2) A company's trade payables account at 30 September 20XI is as follows: Trade Payables Account Cash at bank 21,600 Balance b/d 14,000 19,500 Balance c/d 11,900 Purchases 33,500 33,500 What was the balance for trade payables in the trial balance at 1 October 20X0 A. $14,000 DR B. $14,000 CR C. $11,900 DR D. $11,900 CR