Sandler Company Has the Following Account Balances at Year-End Sandler Should Report Accounts Receivable at a Net Amount of

Sandler Company has the following account balances at year-end: $\begin{array}{lr}\text { Accounts receivable } & \$ 80,000 \\\text { Allowance for doubtful accounts } & 4,800 \\\text { Sales discounts } & 3,200\end{array}$
Sandler should report accounts receivable at a net amount of

A) $72,000.
B) $75,200.
C) $76,800.
D) $80,000.