The company has reported "Accounts Payable" and "Inventory" as follows in its financial statements. Accounts Payable Balance 12,500 Inventory Balance 57,000 Date December 31, 2012- December 31, 2013 Date December 31, 2012 December 31, 2013 Adjusted Final $ 16,000 $ Adjusted Final $ 33.000 $ The company paid cash in the amount of $ 103,000 to suppliers for the purchase of merchandise during the year. What amount of COGS should have been reported by the company during the year ended December 31, 2013? e company during the year ended December 31, 201 DR Blank #1 Blank #2 Blank #3 Blank #4 Blank # 5 Accounts Payable CR Begin Balance $3) (4) End Balance $1) $5) N $6) Begin Balance $7) 8) DR End Balance Inventory $9)__ 10) $12) CR $11) 4