Seaworthy Company's gross sales in 2014 were $3,930,000 . Assuming sales returns and allowances were $74,000, sales discounts were $35,000, and freight-out was $28,000, what were Seaworthy's net sales in 2014?
a. $3,793,000
b. $3,821,000
c. $3,856,000
d. $3,930,000
B
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