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The following information is available for Carr Company: COGS during 2021: $92,000; Accounts payable, January 1, 2021: 9,000; Inventory, January 1, 2021: 10,400; Accounts payable,

The following information is available for Carr Company: COGS during 2021: $92,000; Accounts payable, January 1, 2021: 9,000; Inventory, January 1, 2021: 10,400; Accounts payable, December 31, 2021: 7,200; Inventory, December 31, 2021: 9,700; Payment for the goods for 2021 is:

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