Problem 4B (5 marks; 10 minutes) - Information from the December 31, 2022, year-end, partial trial balance of Baratheon Co. is as follows: Merchandise Inventory 31,400 Purchases 83,785 Purchase Discounts 1,200 Purchase Returns and Allowances 1,685 Freight-In 2,000 Note: Ending merchandise inventory is $12,850. Required: Calculate Cost of Goods Sold