The following is a listing of some of the balance sheet accounts and all of the income statement accounts for Northview Company as they appear on the companys adjusted trial balance.

Accounts Payable	$	11,000
Accounts Receivable		21,000
Inventory		22,000
Advertising Expense		17,000
Cost of Goods Sold		129,000
Delivery Expense		7,000
Income Tax Expense		3,900
Insurance Expense		1,000
Rent Expense		16,000
Sales Revenue		260,000
Sales Discounts		10,000
Sales Returns & Allowances		34,000

Net sales would be:

Multiple Choice

a. $209,000.

b. $260,000.

c. $44,000.

d. $216,000.