In January, COGS was $31,000, SG\&A costs were $3,000, beginning inventory was $6,000, and ending inventory was $5,000. Compute the purchases of new merchandise in December. \begin{tabular}{c} $34,000 \\ $32,000 \\ \hline$28,000 \\ $35,000 \\ $30,000 \end{tabular}