Can someone explain how to get the answer providing formulas and calculations? Thank you

32) Sales revenue $350,000 Accounts receivable $280,000 $230,000 Ending inventory Cost of goods sold $180,000 Sales returns $50,000 $20,000 Sales discount Given the information in the above table, what is the company's gross profit? A) S100,000. B) $50,000. C) $170,000. D) $280,000