Answer:
$1,667,000
Explanation:
Net Sales is value of sales after deducting all the sales adjustable and contra account balance. In this question the Sales returns and allowances and sales discount accounts are contra sales account which need to be adjusted in the total sales value.
Total sales Value = Cash Sales + Credit Sales = $450,000 + $1,350,000 = $1,800,000
Net Sales = Total Sales - Sales returns and allowances - discount account
Net Sales = $1,800,000 - $90,000 - $43,000 = $1,667,000
