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Ozak Company reported the following information for a recent year: gross sales, $196,500; sales returns and allowances, $3,700; sales discounts, $1,750 and shipping expenses, $1,400.

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Ozak Company reported the following information for a recent year: gross sales, $196,500; sales returns and allowances, $3,700; sales discounts, $1,750 and shipping expenses, $1,400. Ozak's net sales would equal: O A. $196,500 OB. $192,800 O C. $191,050 O D. $189,650

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