2. (3 points) Assume that A/P is only related to the credit purchase of "Inventories" and the purchase of inventories is only made on account from Sep 1st to Dec 31st. The balance of A/P on Sep 1st is $17600 and on Dec 31st is $17000. The balance of inventory on Sep 1st is $27000 and on Dec 31st is $28000. From Sep 1st to Dec 31st, $40000 cash is used to pay for accounts payable Question: How much is Cost of Goods Sold from Sep 1 to Dec 31? (Give me the final number only. No calculations. No dollar signs. No commas.) AJ