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The following selected account balances were taken from ABC Company's general ledgers for 2019: December 31, 2019 January 1, 2019 61,e00 36,000 Inventory Notes payable 81,000 95, e0e 25,000 53,00 Unearned revenue 18,000 Accounts payable 49,000 42,000 Retained earnings 23,e00 Land 80,ee 92,000 Common stock 38,e00 77,000 Accounts receivable 53,000 ABC Company's 2019 income statement included sales revenue of $420,000, loss on sale of land of $14,e00, and net income of $32,000. ABC Company's 2019 statement of cash flows included the following : Cash paid to purchase inventory $326,000 Cash paid to purchase land $ 98,000 $ 42,000 Cash received from the sale of land Calculate the amount of cost of goods sold reported in ABC Company's 2019 income statement