Average production cycle. Use the following account information for Rian Company 2013 and 2014 Selected Balance Sheet Accounts of Rian Company Accounts receivable Inventory$19,370 Accounts payable 12/31/14 $27,999 $40,033 12/31/13 $33,977 $43,072 $18,166 $5,978 $3,039 $1,204 2014 Selected Income Statement Items for Rian Company Cash sales Credit sales Total sales Cost of goods sold $400,386 $314,000 $400,000 $714,000 If the target ending inventory for 2015 is $44,306, what cost of goods sold will the company need to reach its goal? s(Round to the nearest dollar) Enter your answer in the answer box