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Frederick Company's January 1, 2018 finished goods inventory was $97,000. The January 1, 2019 finished goods inventory is $81,000.Cost of goods manufactured for the FY

Frederick Company's January 1, 2018 finished goods inventory was $97,000. The January 1, 2019 finished goods inventory is $81,000.  Cost of goods manufactured for the FY 2018 was $214,000. Use this information to determine the dollar amount of the FY 2018 cost of goods sold. (Round dollar values & enter as whole dollars only.)

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