A sum of ₹26,000 is lent on simple interest in two parts such that the interest on the first part for 3 years at 5% per annum is equal to the interest on the second part for 4 years at 6% per annum. How much is the first part?

A

₹14,860

B

₹10,000

C

₹11,835

D

₹16,000