The pre-adjustment trial balance of Jupiter Traders reflected a trade receivables control account with a balance of R13 389 for the current financial year that ended on 28 February 20.19. The financial manager was shocked by this amount for the trade receivables control account because it was too high when compared to the balance of previous month. The bookkeeper was therefore, requested to provide a summary of how the balance for the trade receivables control account were calculated and to provide an age analysis for trade receivables. The following information was provided by the bookkeeper: Trade receivable control account (previous month balance)........ R6 120 Less: Cash receipts journal February 20.19 (trade receivables column).... (R3 000) Interest on overdue accounts......... R540 Sales journal for the month of February 20.19 (Excluding VAT)...... R8 460 VAT @ 15%.. R1 269 Total of trade receivables control account as per the pre-adjustment trial balance R13 389 Trade receivables age analysis: 90 Days + 60 Days 30 Days Current Total outstanding R1 660 R563 R1 437 R9 729 R13 389 The financial manager noted that no credit losses were written off as yet and she insisted that uncollectable accounts must be written off in accordance with the accounting policy of Jupiter Traders. It is the accounting policy of Jupiter Traders to write off all outstanding debtors that are older than 90 days as they are considered irrecoverable. The financial manager also determined that the allowance for credit losses should amount to 17% of trade receivables at year-end after the necessary adjustments have been considered. The amount for credit losses to be disclosed in the statement of profit or loss and other comprehensive income for the year ended 28 February 20.19 will be ...? (Round off your final answer to the nearest Rand) A. R3 314 . B. R1 994 C.R3 654 . D. R3 936 E. R2 276