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 $ 13,000 Accounts Receivable 23,000 Inventory 22,400 Advertising Expense 18,000 Cost of Goods Sold 137,000 Delivery Expense 7,200 Income Tax Expense 3,900 Insurance Expense 1,000 Rent Expense 16,800 Sales Revenue 280,000 Sales Discounts 9,800 Sales Returns & Allowances 37,000 Net sales would be:

Multiple Choice

$46,800.

$280,000.

$233,200.

$226,000.