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Concord Corporation uses the FIFO method for internal reporting purposes and LIFO for external reporting purposes. The balance in the LIFO Reserve account at the end of 2017 was $313000. The balance in the same account at the end of 2018 is 485000. Concord's Cost of Goods Sold account has a balance of $2320000 from sales transactions recorded during the year. What amount should Concord report as Cost of Goods Sold in the 2018 income statement? $2320000 $2148000. $2492000 $2805000