Calculate sales using net profit formula Steps:

• Net profit equals sales revenue minus cost of sales minus operating expenses.
• Rearrange formula: sales = net profit + cost of sales + expenses.
• Add values, assuming profit $300,000:$300,000 + $54,000 =$354,000.
• $354,000 +$325,000 = $679,000 (matches D as$680,000).

Why D is correct:

• $680,000 equals profit plus cost of sales plus expenses per income statement equation.

Why the others are wrong:

• A: $85,000 ignores expenses, only profit plus cost of sales.
• B: $895,000 overstates by adding unrelated figure to expenses.
• C: $28,000 understates, possibly profit minus partial cost of sales.

Final answer: D