Sandler company has the following account balances at year end:
Accounts receivable $80,000
Allowance for doubtful accounts 4,800
Sales discounts 3,200

Sandler should report accounts receivable at a net amount of :
a. $72,000
b. $75,200
c. $76,800
d. $80,000

Answer is A/R - Allowance for Doubtful Acocunts = Net Accounts Receivable

Sales Discount is a contra Revenue Account.