Answer:
D.$12,181,400 .
Explanation:
The net sales for the year is the value obtained after the deduction of the returns, discount and allowances from the total sales.
The cost incurred on freight of goods sold is known as selling and distribution cost which is a part of the operating expenses.
As such, freight is not a part of the elements to be considered in the computation of net sales.
Net sales = $12,720,000 - $363,000 - $175,600
= $12,181,400
