问题详情

Hindbergisacarretailer.On1April2014,HindbergsoldacartoLatterlyonthefollowingterms:
Thesellingpriceofthecarwas$25,300.Latterlypaid$12,650(halfofthecost)on1April2014andwouldpaytheremaining$12,650on31March2016(twoyearsafterthesale).Hindberg’scostofcapitalis10%perannum.
WhatisthetotalamountwhichHindbergshouldcredittoprofitorlossinrespectofthistransactionintheyearended31March2015？
A.$23,105
B.$23,000
C.$20,909
D.$24,150

请帮忙给出正确答案和分析，谢谢！