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