Following is some selected data of Sage Company from the April 30, 2022 adjusted trial balance, shown alphabetically. Sage Company is a merchandising operation that uses a periodic inventory system. 920 325 5,600 80 4,000 4,800 9,200 Accounts Payable Accounts Receivable Neil Sage, Capital Interest Revenue Merchandise inventory May 1, 2021 Operating expenses Purchases Purchases discounts Purchases returns & allowances Sales Store Equipment Store Supplies Transportation-in Neil Sage, drawings 400 260 36,000 8,000 3,705 400 900 A physical count on April 30, 2022 revealed a merchandise inventory balance of $3,600 Required: Calculate Cost of Goods Sold for Jenson Company for April 2022 (show & label all work)