Sales for the year were $$71,000$ and cost of goods sold were $$56,800.$

The balance sheet at the end of the year is given below:

Assets Liabilities and Equity

Cash $14,000$ Accounts payable $19,000$

Accounts receivable $4,000$ Current liabilities $19,000$

Inventory $39,000$ Long$-$term debt $95,000$

Current assets $57,000$ Total liabilities $114,000$

Machines $34,000$ Paid$-$in capital $20,000$

Real estate $80,000$ Retained earnings $37,000$

Net fixed assets $114,000$ Equity $57,000$

Total assets $171,000$ Total liab. & equity $171,000$

what is the firms sales in inventory?