The following information pertains to Napa Merchandising Company.

Merchandise inventory at end of year $50,000

Accounts receivable at beginning of year 54,000

Cash sales made during the year 27,000

Gross profit on sales 30,000

Accounts receivable written off during the year 1,500

Purchases made during the year 90,000

Accounts receivable collected during the year 117,000

Merchandise inventory at beginning of year 54,000

Instructions:

Calculate the amount of credit sales made during the year.