Accounting/Economics Help Cost of goods sold

Question Part C: If no tax or interest were paid during the period. Based on the previous question, calculate the cost of goods sold for 20X1. Your answer should be in the format xxx,xxx.

Below is Part A & Part B I got correct, I just cannot figure out Part C above

Part A

Part B

The following data pertain to the Francisco Corporation. Total assets on January 1, 20x1 were $110,000; on December 31, 20X1, $124,000. During 20X1, sales were $354,000, cash dividents were $5,000, and operating expenses (exclusive of cost of goods sold) were $200,000. Total liabilities on December 31, 20X1 were $53,000; on January 1, 20x1, $ 50,000 There was no additional capital paid in during 20X1. Computer the following: Stockholder's equity, on January 1, 20x1 60,000 and December 31, 20X1 71,000 Your answer should be in the following format XX,XXX Answer 1: 60,000 Answer 2: 71,000 Based on the previous question, calculate the net income for 20X1. Please note that cost of good sold is unknown. Your answer should be in the format of xx.xxx 16,000