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 Accounts Receivable Inventory Advertising Expense Cost of Goods Sold Delivery Expense Income Tax Expense Insurance Expense Rent Expense $13,000 14,000 20,600 13,500 101,000 6,300 2,800 1,000 13,200 Sales Revenue 190,000 Sales Discounts 10,700 Sales Returns & Allowances 23,500 Net sales would be: Multiple Choice $149,500 $34,200