Financial Information Is Presented Below The Amount of Net Sales on the Income Statement Would

Financial information is presented below.
$\begin{array} { l r } \text { Operating Expenses } & € 90,000 \\ \text { Sales Returns and Allowances } & 26,000 \\ \text { Sales Discounts } & 12,000 \\ \text { Sales } & 320,000 \\ \text { Cost of Goods Sold } & 154,000 \end{array}$
The amount of net sales on the income statement would be

A) $€ 308,000$
B) $€ 282,000$ .
C) $€ 320,000$ .
D) $€ 332,000$