The following information was obtained from the records of Silver Lions Rugby Club.

Calculate the sports material to be debited to the income and expenditure account for the year ending $31$ March $2024$ by using the following information.

The amount paid for sports materials purchased during the year amounted to R$19000.$

$\backslash$table$[[$Date$,01$ April $2023,31$ March $2024],[$Stock of sports material,$7500,($R$)],[$D$.$ R$,6400]]$

A$.$ R$20300$

B$.$ R$20700$

C$.$ R$20500$

D R$20100$