trying ti calculate gross profit margin. which excel cell has the equivlent of COGS?

Arial 10 X Cut [Copy Poste $ Format Painter Clipboard ' A A E= = AE BIU Font Alignmer D9 X fix 126034 B D 1 2 3 (dollars in millions, except per share amounts) 4 Years Ended December 31, 2019 2018 2017 5 6 Operating Revenues 7 Service revenues and other $110,305 $ 108,605 $ 107,145 8 Wireless equipment revenues 21,563 22,258 18,889 9 Total Operating Revenues 131,868 130,863 126,034 10 11 Operating Expenses 12 Cost of services (exclusive of items shown 13 below) 31,772 32,185 30,916 14 Cost of wireless equipment 22,954 23,323 22,147 15 Selling, general and administrative expense 16 (including net gain (loss) on sale of divested 17 businesses of $(94). $0 and $1,774, 18 respectively) 29,896 31,083 28,592 19 Depreciation and amortization expense 16,682 17,403 16,954 20 Media goodwill impairment 186 4,591 21 Total Operating Expenses 101,490 108,585 98,609 22 23 Operating Income 30,378 22,278 27,425 24 Equity in losses of unconsolidated businesses (15) (186) (17) 25 Other income (expense), net (2,900) 2,364 (2,021) 26 Interest expense (4,730) (4.833) (4.733) 27 Income Before (Provision) Benefit For Income 28. Taxes 22,733 19,623 20,594 29 (Provision) benefit for income taxes (2,945) (3,584) 9,956 Income Statement Balance Sheet Income Statement 2 Balance Sheet Heady