This information relates to Rice Co$.$

On April $5,$ purchased merchandise on account from Jax Company for $$22,300,$ terms $2/10,$ n$/30.$

On April $6,$ paid freight costs of $$7300$ on merchandise purchased from Jax.

On April $7,$ purchased equipment on account for $$31,300.$

On April $8,$ returned $$3,900$ of April $5$ merchandise to Jax Company.

On April $15,$ paid the amount due to Jax Company in full. on March $20,$ Rice Co sold $50\%$ of the goods purchased from Jax. What amount would they record as cost of goods?