For Keke Baking, owned by Lingo, the financial year ends on December $31.$ On January $1,2023,$ an examination of the municipal statement indicated a surplus payment of R$2,500.$ During the year, from January $1,2023,$ to December $31,2023,$ Keke Baking received three $4-$monthly water bills, totalling R$4800,$ R$4120$ and R$4890,$ respectively. On $28$ December $2023,$ the municipality sent an additional bill for the recovery of undercharged water use for October $2023.$ By December $31,2023,$ the municipal account showed an outstanding balance of R$2810$ for water consumed and a total amount paid by Keke Baking of R$9210$ for the year.

Which of the following options correctly identifies the amount that should be recorded as the water expense in Keke Baking's statement of profit or loss and other comprehensive income for the year ending December $31,2023?$

a$.R13100$

b$.R13810$

c$.$ R $14520$

d$.R12020$