Sorcano Company had net sales of $$280,000$ for the month $($affer returns and allowances of $$1,400$ and sales discounts of $$2,750).$ Beginning inventory for the month was $$70,000$; purchases for the month were $$165,000$; and gross profit was $38\%.$

What were the gross cales for the month?

$$115,00$

$$214,150$

$$284,150$

$$370,850$