Cash sales during the year - Rs. 46,000 Cash collected from customers during the year - Rs. 1,26,000 Amount regarded as collected from the customers at the end of the year decreased by Rs. 4,940 as compared to the collectable amount at the beginning of the year. One account of the amount of Rs. 1,300 was determined worthless during the year. The amount of credit sales during the year was

Answer: Option B