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Y-Company uses the periodic inventory system. Y-Company reported the following amounts at June 30, 2021.

Account Value
Merchandise Inventory, July 1, 2020 $22,400
Merchandise Inventory, June 30, 2021 $16,700
Purchases $38,600
Purchases Returns & Allowances $1,800
Purchases Discount $1,300
Freight In $200
Sales Revenue $123,900
Sales Returns & Allowances $3,700
Sales Discounts $1,200
Common Stock $534,400
Retained Earnings $328,000

Compute the cost of goods sold for the year.

DescriptionAmountTotal
Subcategory,Less:
Single lineSingle line
Net PurchasesSingle lineSingle line
Goods Available for SaleSingle line
Single line
Cost of Goods SoldSingle lineDouble line