what is the answer?

On December 31, 2018, Blue Company sold merchandise forP750,000 to Red Company. The terms of the sale were net 30,F.O.B shipping point. The merchandise was shipped on December 31, 2018, and arrived at Red on January 5, 2019. Due to a clerical error, the sale was not recorded until January 2019 and the merchandise sold at a25% markup on cost was included in Blue's inventory at December 31, 2018 As a result, Red's cost of goods sold for the year ended December 31, 2018 was