Calculate cost of sales within a periodic inventory system by using the following balances and information provided to you. Your answer should provide only the numeric value of cost of sales as you have calculated it without the Rand sign and with no spaces in between $($to show thousands$).$ For instance $500000($if you calculated the answer as R$500000).$

List of balances at $31$ December $2017$

$\begin{array}{cc}\text{P}\text{u}\text{r}\text{c}\text{h}\text{a}\text{s}\text{e}\text{s}& 1450000\\ \text{R}\text{e}\text{t}\text{u}\text{r}\text{n}\text{s}(out)& 280000\\ \text{I}\text{m}\text{p}\text{o}\text{r}\text{t}\text{d}\text{u}\text{t}\text{i}\text{e}\text{s}& 145000\\ \text{D}\text{e}\text{l}\text{i}\text{v}\text{e}\text{r}\text{y}costs& 89000\\ \text{R}\text{e}\text{t}\text{u}\text{r}\text{n}\text{s}(in)& 27000\\ \text{S}\text{a}\text{l}\text{e}\text{s}& 2750000\\ \text{T}\text{r}\text{a}\text{d}\text{e}\text{r}\text{e}\text{c}\text{e}\text{i}\text{v}\text{a}\text{b}\text{l}\text{e}\text{s}& 1670000\\ \text{T}\text{r}\text{a}\text{d}\text{e}\text{p}\text{a}\text{y}\text{a}\text{b}\text{l}\text{e}\text{s}& 880000\\ \text{I}\text{n}\text{v}\text{e}\text{n}\text{t}\text{o}\text{r}\text{i}\text{e}\text{s}(1\text{J}\text{a}\text{n}\text{u}\text{a}\text{r}\text{y})& 154000\end{array}$

On $31$ December a physical count of inventories indicated that there are $2500$ units on hand at R$140$ each.

Answer: