Sew the two lining sections together at either end, inside out and according to the dotted line. Leave a 2cm seam allowance. Fold down the bottom and top edges and sew according to the dotted lines.
With the bag still folded inside out, pin the handles (C) to the bag (A). Then pull the lining down over the top and sew the lining to the bag, over the handles and according to the dotted line. Be careful not to sew the two sides of the bag together.
Fold the lining flat on the inside. Turn the bag the right way out then stitch along the top. Voila, your tote bag is ready.