The following accounts were extracted from the trial balance of Babaya Pte Ltd on the 30 April 2019: $ Sales ???? Custom duties 8,450 Purchases 54,300 Inventory at 1 May 5,940 2018 Return inwards 2,870 Return outwards 5,460 Carriage inwards 2,090 Carriage outwards 1,520 Discount allowed 5,400 Discounts received 6,060 Gross profit 30,500 The closing inventory was valued at $9,550. Calculate the sales figure for the year ended 30 April 2019. 1) $55,770 2) $65,320 3) $86,270 4) $89,140