Please Show Your Work. A company had the following partial list of account balances at year-end: $ Sales Returns and Allowances Accounts Receivable Sales Discounts (a contra- account) Sales Revenue Allowance for Doubtful Accounts 1,000 38,000 2,100 95,000 1,200 The amount of Net Sales shown on the income statement would be A. $91,900. B. $90,700. C. $89,900. D. $88,600. Please Show Your Work. A customer purchased a $2,000 item at Appliance World, paying with a credit card (VISA). The merchant is charged a 2% fee by the credit card company. When recording this sale, the merchant would: A. debit accounts receivable for $2,000. B. credit sales revenue for $2,000. C. credit sales revenue for $1,800. D. credit unearned sales revenue for $2,000