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

Financial information is presented below: $\begin{array}{lr}\text { Operating Expenses } & \$ 90,000 \\\text { Sales Returns and Allowances } & 18,000 \\\text { Sales Discounts } & 12,000 \\\text { Sales Revenue } & 320,000 \\\text { Cost of Goods Sold } & 174,000\end{array}$ The amount of net sales on the income statement would be

A) $290,000.
B) $302,000.
C) $308,000.
D) $320,000.