i just need the last blank and explanation. i know that the answer is not 0. or 20,270 or 64,730. please help. thanks!

Required Information [The following information applies to the questions displayed below) The transactions listed below are typical of those involving Amalgamated Textiles and American Fashions. Amalgamated is a wholesale merchandiser and American Fashions is a retail merchandiser Assume all sales of merchandise from Amalgamated to American Fashions are made with terms n/60, and the two companies use perpetual inventory systems, Assume the following transactions between the two companies occurred in the order listed during the year ended December 31 2. Amalgamated sold merchandise to American Fashions at a selling price of $280,000. The merchandise had cost Amalgamated $195,000 Two days later, American Fashions returned goods that had been sold to the company at a price of $29.500 and complained to Amalgamated that some of the remaining merchandise differed from what American Fashions had ordered. Amalgamated agreed to give an allowance of $4,500 to American Fashions. The goods returned by American Fashions had cost Amalgamated $20,270 Just three days later, American Fashions paid Amalgamated, which settled all amounts owed Required: 1. For each of the events through a indicate the amount and direction of the effect on Amalgamated Textiles in terms of the following items (Enter any decreases to account balances with a minus sign.) Answer is complete but not entirely correct. Transaction Sales Returns Gross Profit 0 Sales Revenues 280,000 0 0 0 29,500 0 Sales Allowances 0 4,500 Net Sales 280,000 (34,000) 0 Cost of Goods Sold 195,000 (20,270) 0 b. 85,000 (20.270) 0 C 0