Operating Expenses $45,000
Sales Returns and Allowances 13,000
Sales Discount 6,000
Sales 160,000
COGS 77,000

The amount of net sales on the income statement would be

A) $128,000
B) $125,000
C) $140,000
D) $137,000

The problem I run into, is that given this data, I compute a net sales of $141,000. Anomaly, much?