what is the amount for cost of goods sold?

I specifically want to know if the delivery cost of 7600 should be added while valuing the cogs.

XXX 2. The adjusted trial balance columns of Fiona Company, a cupcake caterer, for the year ended December 31, 2017, are as follows: Debit($) Cash Credit(s) 14,500 Accounts Receivable 11,100 Inventory 29,000 Prepaid Insurance 2,500 Equipment 95,000 Owner's Drawings 12,000 Sales Returns and Allowances 6,700 Sales Discounts 5,000 Cost of Goods Sold Delivery Cost 7,600 Advertising Expense 12,000 salaries and Wages Expense 56,000 Utilities Expense Rent 24,000 Depreciation Expense 9,000 Insurance 4,500 Interest Expense 3,600 Accumulated Depreciation- Aquipment 18,000 Notes Payable 25,000 Accounts Payable 10,600 Owner's Capital 81,000 Sales Revenue 536,800 Interest Revenue 2,500 (other) 18,000 673.900 673.900 Other data: Inventory on January 1, 2017 amounted to $39,000. During the year, Fiona Company purchased merchandises worth $402,600 out of which the company returned goods, totalling $49,200