Rebecca Department Stores reported the following amounts in its adjusted trial balance prepared as of its December 31 year-end:

Interest Revenue, $987

Sales Revenue, $32,240

Administrative Expenses, $789

Cost of Goods Sold, $14,532

Delivery (freight-out) Expense, $698

Income Tax Expense, $1,586

Interest Expense, $1,245

General Expenses, $1,744

Sales Discounts, $3,952

Sales Returns and Allowances, $968

.Rebeccas net sales are $____________