Little Company uses the cash basis of accounting. Little Company made $$28,000$ in payments to its suppliers during the year. Little's beginning inventory was $$2,000,$ and its ending inventory was $$1,000.$ In addition, Little had a beginning accounts payable of $$7,000$ and an ending accounts payable balance of $$4,000.$ What is Little's cost of goods sold under the accrual basis of accounting?

$$30,000$

$$37,000$

$$26,000$

$$32,000$