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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 $24,100
Merchandise Inventory, June 30, 2021 $16,400
Purchases $38,000
Purchases Returns & Allowances $2,100
Purchases Discount $1,200
Freight In $300
Sales Revenue $122,500
Sales Returns & Allowances $3,700
Sales Discounts $1,000
Common Stock $522,900
Retained Earnings $346,400

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


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