Simple Inc. had sales of $1,500,000, including: $30,000 of goods sold that were on consignment from an unrelated company on December 28, 2021 $10,000 of goods shipped F.O.B shipping point on December 28, 2021. $20,000 of goods shipped F.O.B. destination point on December 31, 2021. On its income statement, what amount of net sales should Simple Inc. record for 2021? O a. $1,470,000 O b. $1,490,000 O c. $1,440,000 O d. $1,480,000