Problem
For the month of December 2018, the records of Seal Corporation show the following information:
Cash received on accounts receivable$57,000
Cash sales47,000
Accounts receivable, December 1, 2018 70,000
Accounts receivable, December 31, 2018 65,000
Accounts receivable written off as uncollectible2,500
Sales returns & allowances1,850
Task
Determine the net sales for the month of December 2018.