The following is an extract from a trial balance of a company as at 30 June 2014:

Debit Credit

Accounts receivable 900,000

Sundry debtors 180,000

Allowance for doubtful debts 30,000

Prepayments 20,000

Raw materials 400,000

Finished goods 1,400,000

Work in progress 500,000

Provision for employee benefits 200,000

Provision for warranty claims 80,000

Bank loans 140,000

Other loans 500,000

Additional information:

Provision for employee benefits includes $60,000 payable within 12 months

Provision for warranty claims relates to a six-month warranty provided on goods sold

$40,000 of bank loans is payable within 12 months

$100,000 of other loans is payable within 12 months.

The following amounts would be disclosed in the statement of financial position for trade and other receivables and inventories:

a. trade and other receivables $1,050,000 inventories $500,000

b trade and other receivables $1,080,000 inventories $1,800,000

c. trade and other receivables $1,070,000 inventories $2,300,000

d. trade and other receivables $900,000 inventories $2,300,000