On 1-3-15 Rohan sent goods costing Rs.60,000 at a profit of 25% on sales to Mohan on Sale or return basis. On 31-3-15 Mohan returned goods costing Rs.18,000. At the end of Financial Year the remaining goods were neither returned nor approved by Mohan. Rohan records the goods sent on approval as normal sale. In the balance sheet, for the goods sent but not yet approved __________.

• A. Rs.56,000 will be added to debtors
• B. Rs.56,000 will be deducted from debtors
• C. Rs.48,000 will be deducted from debtors
• D. Rs.52,500 will be deducted from debtors.