Certain account balances follow for Bramble Corp., which follows ASPE: Rent revenue Interest expense Beginning retained earnings Ending retained earnings Dividends revenue Sales returns and allowances $8,600 Sales discounts 2,900 Selling expenses 119,000 Sales revenue 79,000 Income tax expense 86,000 Cost of goods sold 21,500 Administrative expenses $17,400 78,800 527,000 120 418,600 81,500 (a) Based on the balances, calculate the total net revenue