what are the net sales?

&

what's the Cost of Goods Sold?

During its first year of operations, Tron Auto Dealership (TAD) bought vehicles from a manufacturer on account at a cost of $608.000. TAD returned $152.000 of these vehicles to the manufacturer for credit on its account. TAD then sold $380.000 of the remaining vehicles at a selling price of $685,000. TAD's customers rarely return vehicles, so TAD records sales returns only as they occur. One customer did return a vehicle to TAD, which had been sold to the customer for $137.000. The vehicle was in perfect condition, so it was put back into TAD's inventory at TAD's cost of $76,000. Prepare journal entries to record these transactions, assuming TAD uses a perpetual inventory system