Table 5-3 -Refer to Table 5-3

Table 5-3 $$\begin{array} { | l | r | } \hline \text { Sales revenue } & \$ 750,000 \\\hline \text { Interest revenue } & 18,000 \\\hline \text { Freight in } & 44,000 \\\hline \text { Beginning inventory } & 75,000 \\\hline \text { Purchases discounts } & 20,000 \\\hline \text { Sales returns and allowances } & 44,000 \\\hline \text { Operating expenses } & 99,000 \\\hline \text { Interest expense } & 15,000 \\\hline \text { Ending inventory } & 72,000 \\\hline \text { Purchases } & 415,000 \\\hline \text { Sales discounts } & 25,000 \\\hline \text { William Browning, Withdrawals } & 61,000 \\\hline \text { Purchase reburns and allowances } & 36,000 \\\hline\end{array}$$
-Refer to Table 5-3. Net purchases are:

A) $359,000.
B) $415,000.
C) $395,000.
D) $439,000.