The total sales of National company to its customers last year amounted to $15,720,000; sales returns and allowances were $370,000, sales discounts were $175,000, and freight-out was $140,000. Net sales last year for National Company were:

a.

$15,720,000.

b.

$15,175,000

c.

$15,350,000.

d.

$15,035,000.