Gonzalez Company had the following account balances for the current year. Sales $91,600 Beginning Inventory $20,500 Sales Returns and Allowances 3,000 Ending Inventory 19,100 Sales Discounts 3,900 Selling Expenses 10,600 Purchases 38,800 General and Administrative Expenses 9,600 Purchases Returns and Allowances 1,800 Interest Revenue 1,100 Purchase Discounts 2,000 Interest Expense 730 Freight-In 1,500 Required: Compute the cost of goods sold, given that cost of goods purchased is $36,500. Cost of Goods Sold: X