For the financial year ending $30$ June $2019$ year, the following data were taken from the accounting records. $Sales $900,000$Freight$-$out $3,600$Sales returns and allowances $30,000$Purchases $500,000$Selling expenses $4,975$Purchase returns and allowances $6,000$Depreciation expense $8,025$Inventory at $1/7/1890,000$Discount allowed $2,800$Inventory at $30/6/19130,000$Net sales for the current year is: Question $1$Select one:a$.$$$900,000$b$.$$$870,000$c$.$$$865,025$d$.$$$861,425$e$.$$$855,425$