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 company's adjusted trial balance. Accounts Payable $11,000 Accounts Receivable 12,000 Inventory 20,200 Advertising Expense 12,500 Cost of Goods Sold 93,000 Delivery Expense 6,100 Income Tax Expense Insurance Expense Rent Expense 2,250 1,000 12,400 Sales Revenue 170,000 Sales Discounts 10,900 Sales Returns & Allowances 20,500 Net sales would be