The following data is available for a company: Start of year: Inventory at the start of the year: 3,850 Trade payables at the start of the year 3,500 End of year: Inventory at the end of the year: 3,030 Trade payables at the end of the year: 3,890 Cash paid during the year: Payments to suppliers during the year: 42,000 Carriage inwards: 320 Carriage outwards: 580 What was the company's cost of sales for the year?