A Company Had the Following Partial List of Account Balances

A company had the following partial list of account balances at year-end:

$\begin{array}{c}\begin{array}{|l} \hline\text {Gales Returns and Allowarices }\\ \hline\text {Accourt Receivable }\\ \hline \text { Bales Discouts}\\ \hline \text { Bales Reverue}\\ \hline \text { Bellirg ard Adrniristrative Expenses }\\ \hline\end{array}\begin{array}{|r|} \hline\$500\\ \hline9,000\\ \hline700\\ \hline57,200\\ \hline300\\ \hline\end{array}\end{array}$
The amount of net sales reported on the income statement would be:

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