Opening Debtors, Collection from Debtors and Discount Allowed were ` 3,15,000; ` 18,30,000 and ` 35,000 respectively. If the closing debtors were 20% of credit sales of the period then closing debtors and credit sales would be (A) ` 3,51,667 and ` 17,58,333 (B) ` 3,63,333 and ` 18,16,667 (C) ` 3,87,500 and ` 19,37,500 (D) ` 3,10,000 and ` 15,50,000