3. The following is a listing of some of the balance sheet accounts and all of the income statement accounts for Northview Company as they appear on the company's adjusted trial balance. Accounts Payable Accounts Receivable 26-18 $11,000 21,000 Inventory Advertising Expense Cost of Goods Sold Delivery Expense Income Tax Expense Insurance Expense Rent Expense 22,000 17,000 129,000 7,000 3,900 1,000 16,000 Sales Revenue 260,000 Sales Discounts 10,000 Sales Returns & Allowances 34,000 Net sales would be