For the month of December 20X1, the records of Seal Corporation show the following information: Cash received on accounts receivable $ 57,000 Cash sales 47,000 Accounts receivable, December 1, 20X1 70,000 Accounts receivable, December 31, 20X1 65,000 Accounts receivable written off as uncollectible 2,500 Sales returns & allowances 1,850 Required: Determine the net sales for the month of December 20X1