Selected Account Balances from The Adjusted Trial Balance of Harris Company as of December 31, 2019 follows: Beginning Merchandise Inventory 22,000, Office Supplies 400, Sales 90,000, Sales Discounts 12,000, Freight In 1,800, Advertising Expense 3,000, Freight Out 4,300, Purchases 35,000, Purchases Discounts 2,000, Office Supplies Expense 1,100. The Periodic Inventory Method is used. (Note: Ending Merchandise Inventory is $20,000) Determine the amount of Cost of Goods Sold