Purrfect Pets uses the perpetual inventory system. At the beginning of the quarter Purrfect Pets has $41,000 in inventory. During the quarter the company purchases $9,550 of new inventory from a vendor, returned $1,050 of inventory to the vendor, and took advantage of discounts from the vendor of $310. At the end of the quarter the balance in inventory is $32,000. What is the cost of goods sold?

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