Gross billings for merchandise sold by Lang Company to its customers last year amounted to $13,720,000; sales returns and allowances were $370,000, sales discounts were $175,000, and freight-out was $140,000. Net sales last year for Lang Company were Select one: O a. $13,350,000. O b. $13,175,000. O c. $13,720,000. d. $13,035,000