During an accounting period, a business sells goods on credit for a total selling price of £3,000. At the start of the accounting period, there are trade receivables (debtors) of £400. At the end of the accounting period, there are trade receivables (debtors) of £500. What is the amount that will appear in the statement of cash flows as cash inflow from sales?

(a) £3,400

(b) £3,500

(c) £3,100

(d) £2,900