Geraldine established her sole trader business on 1 January 2019. During the year ended 31 December 2019: Geraldine issued invoices for goods sold and shipped to credit customers amounting to 328,000. Receipts from those credit customers amounted to 185,600. Goods were sold and shipped to credit customers but the related invoices (amounting to 77,100) had not been issued by close of 31 December 2019. What is the figure for the trade receivables (debtors) in Geraldine's Statements of Financial Position at the year ended 31 December 2019? O A. 142,000 B. 185,600 C. 328,000 D. 65,300 E. None of these