Given the Information Below, What Is the Gross Profit? Sales $\quad \$ 320,000$

Given the information below, what is the gross profit? Sales revenue $\quad \$ 320,000$
Accounts receivable $\quad 50,000$
Ending inventory $\quad 100,000$
Cost of goods sold $\quad 250,000$
Sales Returns $\quad 20,000$

A) $250,000
B) $70,000
C) $220,000
D) $50,000