In case of dissolution, the total creditors of the firm were Rs 40,000; creditors worth Rs 10000 were given a piece of furniture costing Rs 8000 in the full and final settlement. The remaining creditors allowed a discount of 10%. What will be the amount with which cash will be credited to the realization account for payment to creditors:

1
28,000
2
27,000
3
20,000
4
25,000

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