mCQ 19

hello Sir Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms: The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum. What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015? A $23,105 B $23,000 C $20,909 D $24,150 I got A but your answer is D, i dont understand. thanks