At the end of Roshek Department Store's fiscal year on December 31, 2014, these accounts appeared in its adjusted trial balance as below. Purchases 60000 Beginning Inventory 5000, Purchase Discounts 1500 Purchase Returns and Allowances 1500 Freight-out 1000 Freight-In 500 Additional facts: Merchandise inventory on December 31, 2014, is $7500. The amount of Cost of Goods Sold on December 31, 2014, would be