A firm makes credit revenue from operations of Rs. 2,40,000 during the year. If the trade receivables turnover ratio is 8 times, calculate closing debtors, if the closing debtors are more by Rs. 6,000 than the opening debtors :
A. Rs. 33,000
B. Rs. 36,000
C. Rs. 24,000
D. Rs. 27,000