U5c-O1j Company reported the following information relating to its inventory: purchases ............................. $89,710 ending inventory ...................... $24,420 freight-out ........................... $ 9,970 purchase returns ...................... $ 5,740 sales discounts ....................... $11,640 beginning inventory ................... $57,320 freight-in ............................ $13,450 purchase discounts .................... $ 7,460 Calculate U5c-O1j Company's cost of goods sold.