Gross billings for merchandise sold by Crane Company to its customers last year amounted to $12730000; sales returns and allowances were $366000, sales discounts were $175000, and freight-out was $141000. Net sales last year for Crane Company were$15000$195000$185000None of the above

None of the above

Explanation:

Net sales is the difference between the total sales and the sum of the sales returns, sales discounts and allowances.

Selling and distribution cost or freight-out is a part of the company's operating expense and will not be used to determine a company's net sales.

Hence,

Net sales = $12,730,000 - $366,000 - $175,000

= $12,189,000

This is not part of the options given.

client registration system, resource management system, clinical management system, patient information database, common use-system interface

explanation: