7. The accounts of Windsor Ltd show that revenue from sales of goods in January 2012 amounted to 173,200, which comprises cash sales of 63,750 and credit sales of 109,450 respectively. By December 2012, the trade receivables were 27, 500. If the company writes off 5000 as bad debts and makes further allowance for doubtful debts of 10%, which of the following figures is correct for trade receivables in the company's Statement of Financial Position? Revenue 173,200 a. 94,005 Cash Sales 63,750 credit sales 109,450 b. 104,450 bad debts 5000 C. 20,250 d. 500