the following is a listing of some of the balance sheet accounts and all of the income statements accounts for the company as their appear on the company adjusted trial balance

accounts payable 11,000

accounts receible 12,000

inventory 20200

advertising expense 12,500

cost of goods of sold 93,000

delivery expense 6,100

income tax expense 2,250

insurance expense 1,000

rent expense 12,400

sales revenue 170.000

sales discounts 10,900

sales returns and allowances 20,500

the Net sale would be: