Based on the provided information, how can we calculate the cost of goods sold?  

Years Ended December 31, (in millions, except per share data) OPERATING REVENUES Passenger Other Total operating revenues OPERATING EXPENSES Aircraft fuel and related taxes Salaries, wages and benefits Landing fees and other rents 2021 2020 2019 $ 5,609 $ 2,733 $ 7,786 428 224 308 6,037 2,957 8,094 1,436 631 1,847 2,358 2,032 2,320 628 358 474 Depreciation and amortization 540 535 525 Aircraft rent 99 85 99 Sales and marketing 183 110 290 Maintenance, materials and repairs 626 441 619 Other operating expenses 1,080 762 1,106 Special items (833) (283) 14 Total operating expenses 6,117 4,671 7,294 (80) (1,714) 800 OPERATING (LOSS) INCOME OTHER INCOME (EXPENSE) Interest expense Interest income (192) (179) (79) 17 23 32 Gain on equity investments, net 44 15 Other (52) (23) Total other expense (183) (179) (32) (LOSS) INCOME BEFORE INCOME TAXES (263) (1,893) 768 Income tax (benefit) expense (81) (539) 199 NET (LOSS) INCOME $ (182) es $ (1,354) $ 569 (LOSS) EARNINGS PER COMMON SHARE Basic $ (0.57) Diluted $ (0.57) es es $ (4.88) $ $ (4.88) $ eses 1.92 1.91