Rowland Company Reported the Following Balances at June 30, 2011

Multiple Choice

Rowland Company reported the following balances at June 30, 2011:
$\begin{array} { l r } \text { Sales } & \$ 16,200 \\ \text { Sales Returns and Allowances } & 600 \\ \text { Sales Discounts } & 300 \\ \text { Cost of Goods Sold } & 7,500 \end{array}$

Net sales for the month is

A) $ 16,200 .
B) $ 15,600 .
C) $ 15,300 .
D) $ 7,800 .