A business had a merchandise inventory of $30,000 on January 1, 2019. During the year, the business had purchases of $54,000, inbound freight of $1,200, purchase returns and rebates of $2,700, and purchase discounts of $900. The company had merchandise inventory of $27,000 on December 31, 2019. What net delivered purchasing cost was reported for the year ended December 31, 2019 in the classified income statement? What was the cost of goods sold?