Apr. 15		Sold lumber on an account to Hard Hat Construction, $510,000. The inventory subsidiary ledger shows the cost of this merchandise was $300,000.
Apr. 19		Purchased lumber on account from LHP Company $100,000.
May 10		Collected in cash the $510,000 accounts receivable from Hard Hat Construction.
May 19		Paid the $100,000 owed to LHP Company.
Dec. 31		Rob Corp personnel counted the inventory on hand and determined its cost to be $130,000. The accounting records, however, indicate inventory of $155,000 and a cost of goods sold of $840,000. The physical count of the inventory was observed by the company's auditors and it is considered correct.

Please help me find the cost of goods number

Accounts Payable 100,000 May 10 Cash 510,000 Accounts Receivable 510,000 May 19 > Accounts Payable 100,000 Cash 100,000 Dec. 31 Cost of Goods Sold 20,000 Inventory 20,000