Mitchum Corporation sold merchandise on account with a list price of $36,000 and a cost of $20,000. Payment terms were 1/10, n/30. Mitchum shipped the goods FOB destination and paid $1,200 in freight costs. Prior to payment of the invoice, the customer returned merchandise with a list price of $3,600 and a $2,000 cost. The customer paid the amount due within the discount period. What is Mitchum Corporation’s net sales amount as a result of these transactions?