Information related to Vaughn Ca is presented below. 1 On April S, purchased merchandise from Mockingbird Company for $21,400 terms 2/10, net/30, FOB shipping point. 2. On April 6 paid freight costs of $640 on merchandise purchased from Mockingbird. 3. On April 7, purchased equipment on account for $30,400. 4. On April 8, returned damaged merchandise to Mockingbird Company and was granted a $4,300 credit for returned merchandise. 5. On April 15 paid the amount due to Mockingbird Company in full. (a) (b) On April 20, Vaughn sold 50\% of the goods purchased from Mockingbird. What amount would they record as cost of goods sold? Cost of goods sold