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Dorman Co . sold merchandise to Smith Co . on account, $ 1 8 , 0 0 0 , terms 2 1 5 , net

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Dorman Co. sold merchandise to Smith Co. on account, $18,000, terms 215, net 45. The cost of the merchandise sold is $15,500. Dorman Co. issued a credit memo for $1,750 for merchandise that was returned to Dorman. The Smith Co. paid the invoice within the discount period. What is the amount of net sales from the above transaction?
$16,250
$14,100
$15,925
$13,818
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