How do I find the net sale?

Valley Company's adjusted trial balance on August 31, 2017, its fiscal year-end, follows. Debit $ 32,000 128, 000 Credit Mbrchandise inventory Other (noninventory) assets Total liabilities K. Valley, Capital K. Valley, Withdrawals Sales Sales discounts Sales returns and allowances14, 446 Cost of goods sold Sales salaries expense Rent expense-Selling space Store supplies expense Advertising expense office salaries expense Rent expense-office space Office supplies expense Totals $ 36,960 107, 636 8,000 218, 88 3,349 85, 312 29, 987 10, 287 2, 627 18, 605 27, 360 2, 627 876 $363, 476 es $363, 476 On August 31, 2016, merchandise inventory was $25,824. Supplementary records of merchandising activities for the year ended August 31, 2017, reveal the following itemized costs. Invoice cost of merchandise purchases Purchases discounts received Purchases returns and allowances Costs of transportation-in $94, 080 1, 976 4, 516 3, 900