A Company Had the Following Partial List of Account Balances

Multiple Choice

A company had the following partial list of account balances at year-end: $$\begin{array} { | l | r | } \hline \text { Sales returns and allowances } & \$ 500 \\\hline \text { Trade receivables } & 9,000 \\\hline \text { Sales discounts } & 700 \\\hline \text { Sales revenues } & 57,200 \\\hline \text { Allowance for doubtful accounts } & 300 \\\hline\end{array}$$
-What amount of Net Sales would be shown on the income statement?

A) $55,700.
B) $56,000.
C) $57,200.
D) $64,200.