Refer to the Following Trial Balance How Much Is the Net Sales Revenue?
A)$462,000
B)$110,000
C)$444,000

Refer to the following trial balance. $\begin{array}{|l|l|l|} \hline& \text { Debit }&\text { Credit } \\\hline \text { Cash } & \$ 18,000 \\\hline \text { Accounts receivable } & 40,000 \\\hline \text { Inventory } & 63,000 \\\hline \text { Supplies } & 15,000 \\\hline \text { Land } & 300,000 \\\hline \text { Accounts payable } & & \$ 5000 \\\hline \text { Loan payable } & & 21,000 \\\hline \text { Smith, capital } & & 325,000 \\\hline \text { Drawings } & 4000 & \\\hline \text { Sales revenue } & & 460,000 \\\hline \text { Sales returns and allowances } & 7000 & \\\hline \text { Sales discounts } & 9000 \\\hline \text { Cost of sales } & 210,000 \\\hline \text { Salaries expense } & 16,000 \\\hline \text { Electricity and gas expense } & 68,000 \\\hline \text { Rent expense } & 56,000 \\\hline \text { Interest expense } & 5000 \\\hline \text { Totals } & \$ 811,000 & \$ 811,000 \\\hline\end{array}$ How much is the net sales revenue?

A) $462,000
B) $110,000
C) $444,000
D) $105,000