Table 5-2 -Referring to Table 5-2, If Sales Discounts Amount to $15,000

Table 5-2 $$\begin{array} { | l | r | } \hline \text { Sales revenue } & \$ 382,000 \\\hline \text { Net sales revenue } & \$ 360,000 \\\hline \text { Gross margin } & 255,000 \\\hline \text { Operating expenses } & 132,000 \\\hline \text { Interest expense } & 30,000 \\\hline \text { Interest revenue } & 60,000 \\\hline\end{array}$$
-Referring to Table 5-2, if sales discounts amount to $15,000, the balance in Sales Returns and Allowances must be:

A) $7,000.
B) $29,000.
C) $22,000.
D) $8,000.