Kellys Jewelry has the following transactions during the year: total jewelry sales = $620,000; sales discounts = $13,500; sales returns = $37,000; sales allowances = $17,000. In addition, at the end of the year the company estimates the following transactions associated with jewelry sales in the current year will occur next year: sales discounts = $1,350; sales returns = $4,440; sales allowances = $2,270. Compute net sales.

Total sales Less: Sales discounts ess: Sales returns ess: Sales allowances Net sales