X Company had the following account balances: Sales Revenue, $150,000; Sales Returns and Allowances, $3,000; Sales Discounts, $3,600; and Bad Debts, $600. Given these balances, the amount of net sales is:
a. $150,000
b. $147,000
c. $143,400
d. $142,800

150K - 3K - 3,600 = 143,400

c. $143,400