20. How much is the cost of goods sold in 2021? a. 200,000 b. 202,000 c. 198,000 d. 220,000 21. How much is the cost of goods sold in 2022? a. 178,000 b. 177,000 c. 182,000 d. 183,000 Yessica Bank granted an 8%, 3-year 6,000,000 loan to Alex Company on January 1, 2014. The interest on the loan is payable every December 31. Yessica Bank incurred 520,600 of direct origination cost but an origination fee of 200,000 was charged against Alex Company. The effective rate on the loan as a result of the origination fee and cost is now 6%