The following accounts were extracted from the trial balance of Wave Pte Ltd on the 31 August 2020: $ Custom duties 3,125 Inventory at 1 September 2019 7,318 Inventory at 31 August 2020 5,990 Return inwards 1,400 Return outwards 3,166 Carriage inwards 5,250 Carriage outwards 3,144 Discount received 6,900 Discount allowed 1,010 Gross profit 188,120 Sales 394,550 Calculate the net sales figure for the year ended 31 August 2020. O $191,070 O $198,493 O $180,125 O $188,249