Homeier Heating reported the following amounts on its comparative balance sheets:

                                        12/31/17                        12/31/16

Current Assets:

Inventories ......................$66,000 .........................$55,000

Current Liabilities:

Accounts payable ...............33,000 ...........................24,000

The company uses the direct method on its statement of cash flows and reported that it spent $44,000 during 2017 to acquire inventory. Determine cost of goods sold expense for 2017.