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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 $26,500
Merchandise Inventory, June 30, 2021 $12,200
Purchases $36,900
Purchases Returns & Allowances $2,200
Purchases Discount $900
Freight In $500
Sales Revenue $128,500
Sales Returns & Allowances $3,300
Sales Discounts $800
Common Stock $527,200
Retained Earnings $353,100

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