Final answer:
To calculate the planned sales for next year, subtract 3% of last year's sales from the total. The correct answer is $184,300 (a).
Step-by-step explanation:
To calculate the planned sales for next year, you need to decrease last year's sales by 3%. First, find 3% of $190,000 by multiplying 190,000 by 0.03. This gives you $5,700. Then, subtract $5,700 from $190,000 to find the planned sales for next year, which is $184,300. Therefore, the correct answer is $184,300 (a).