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Lewis Company’s usual sales terms are net sixty days, FOB shipping point. Sales, net of returns and allowances, totaled $2,300,000 for the year ended December 31, year 2, before yearend adjustments. Additional data are as follows:
• On December 27, year 2, Lewis authorized a customer to return, for full credit, goods shipped and billed at $50,000 on December 15, year 2. The returned goods were received by Lewis on January 4, year 3, and a $50,000 credit memo was issued and recorded on the same date.
• Goods with an invoice amount of $80,000 were billed and recorded on January 3, year 3. The goods were shipped on December 30, year 2.
• Goods with an invoice amount of $100,000 were billed and recorded on December 30, year 2. The goods were shipped on January 3, year 3.
Lewis’ adjusted net sales for year 2 should be