Jackson Company reported the following information relating to its inventory: purchases ................................. $62,000 freight-in ................................ ? purchase returns .......................... 6,000 cost of goods available for sale .......... 98,000 beginning inventory ....................... 34,000 purchase discounts ........................ 8,000 freight-out ............................... 3,000 ending inventory .......................... 15,000 Calculate the amount of freight-in reported by Jackson Company.