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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 $23,000
Merchandise Inventory, June 30, 2021 $13,800
Purchases $35,400
Purchases Returns & Allowances $2,000
Purchases Discount $800
Freight In $300
Sales Revenue $128,100
Sales Returns & Allowances $3,700
Sales Discounts $900
Common Stock $531,300
Retained Earnings $335,800

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