ABC Company is a merchandising company and it uses a perpetual inventory system. Following is the list of some of the account balances that the accounting records of ABC Company show at December 31, 2020: Sales $90,000 Salaries expense $4,000 Sales returns & allowances $3,000 Cost of goods sold $33,000 Sales discounts $2,000 Utilities expense $1,000 Based on the above figures, what is net sales