The following adjusted account information, in alphabetical order, was taken from the worksheet of John$$s Electronics for the month ended April $30,2023.$ A physical count on April $30,2023,$ revealed a merchandise inventory balance actually on hand of $$2,400.$

John$$s Electronics

Unadjusted Trial Balance

For Month Ended April $30,2023$

No$.$ Account Debit Credit

$201$ Accounts payable $ $2,058$

$154$ Accumulated depreciation, trucks $15,000$

$101$ Cash $ $1,300$

$611$ Depreciation expense, delivery trucks $580$

$633$ Interest expense $120$

$301$ John Yu$,$ capital $26,780$

$302$ John Yu$,$ withdrawals $8,900$

$119$ Merchandise inventory $5,100$

$507$ Purchase discounts $22$

$506$ Purchase returns and allowances $120$

$505$ Purchases $15,540$

$413$ Sales $30,700$

$414$ Sales returns and allowances $1,680$

$688$ Telephone expense, office $160$

$689$ Telephone expense, store $280$

$508$ Transportation$-$in $320$

$153$ Trucks $29,000$

$623$ Wages expense, office $4,300$

$624$ Wages expense, selling $7,400$

Totals $ $74,680$ $ $74,680$

Required:

a$.$ Calculate net sales.