The following transactions occured during 2023 for Barton Corporation which uses a perpetual inventory system (a) May 1: Barton Corporation sold merchandise to Weber Inc. for $3,400 under credit terms of 2/30, n/90, FOB destination. The merchandise had cost $2,720. (b) May 2: Paid $100 shipping charges related to the May 1 sale. (c) May 3: Barton Corporation purchased merchandise on credit from Oppong Corporation, terms n/60, $5,300, FOB destination. (d) May 5: Barton Corporation sold merchandise to Zcom Inc. for $5,900 under credit terms of 2/15,n/30,FOB shipping point. The merchandise had cost $4,720. (e) May 8: Barton Corporation purchased merchandise on credit from Segura Corporation, terms n/60,$9,400, FOB destination. (f) May 9: Barton Corporation purchased merchandise from Southgate Inc. for $1,700 cash, FOB destination. (g) May 11: Weber Inc. requested a price reduction on the May 1 sale because the merchandise did not meet specifications. Sent Weber Inc. a credit memorandum for $600 to resolve the issue. (h) May 11: After negotiations with Oppong Corporation concerning problems with the merchandise purchased on May 3, received a credit memorandum granting a price reduction of $600. (i) May 31: Received the balance due from Weber Inc. for the sale dated May 1. (j) June 4: Received the balance due from Zcom Inc. for the sale dated May 5. (k) July 2: Paid the amount due to Oppong Corporation for the May 3 purchase. (I) July 7: Paid the amount due to Segura Corporation for the May 8 purchase. a) Calculate the net sales for Barton Corporation during 2023 : b) Calculate the cost of goods sold for Barton Corporation during 2023