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Claire Sweater Shop uses the retail inventory method to value its inventory.Its accounting records contain the following data for 2020: SalesP87,000 Sales discounts1,600 Sales returns3,100

Claire Sweater Shop uses the retail inventory method to value its inventory.Its accounting records contain the following data for 2020:

SalesP87,000

Sales discounts1,600

Sales returns3,100

Normal spoilage1,300

Employee discounts (sales to employee are

recorded at net)2,400

The adjusted sales amount for 2020 to be used in the retail inventory method would be

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