9706/12 Accounting Feb Mar 2023 Online Test | Cambridge AS and A Level MCQ

A sole trader had trade receivables of $21 650 at the start of the year.
During the year there were irrecoverable debts of $450 written off.
Cash received from customers was $42 670.
At the year end, the statement of financial position showed trade receivables of $25 745 after
deducting a provision for doubtful debts of 5%.
What were the sales for the year?