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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 $24,300
Merchandise Inventory, June 30, 2021 $16,200
Purchases $42,600
Purchases Returns & Allowances $1,500
Purchases Discount $700
Freight In $400
Sales Revenue $123,200
Sales Returns & Allowances $3,200
Sales Discounts $1,500
Common Stock $494,400
Retained Earnings $336,600

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