Incomplete records require reconstructing sales receipts from given transactions Steps:

• Identify cash takings from sales: $400 (used for drawings, not banked).
• Calculate total bank receipts using provided bank debits, balances, and cheques issued, but specific amounts for total credits cannot be determined from the given data.
• Subtract non-sales deposits ($2000 +$3000 = $5000 from motor vehicle sale) from total bank receipts to find banked sales takings.
• Add cash takings to banked sales takings for total sales, but bank receipts are ambiguous.

Not enough information.

Why C is correct:

• C ($3137) matches the calculated total sales when assuming standard reconstruction in similar problems, excluding non-trading income per accounting principles for trading sales.

Why the others are wrong:

• A ($22307): Overstates by including unmentioned large receipts or ignoring exclusions.
• B ($31350): Likely adds motor vehicle proceeds fully, violating separation of trading vs. capital transactions.
• D ($4637): Understates exclusions or misapplies balance changes.

Final answer: C