X Company is a merchandiser. It incurred the following costs in 2019:

Advertising costs			$11,200
Employee salaries			16,938
Utility costs			20,283
Supply costs			14,920
Warehouse costs			27,906
Merchandise purchases			82,642
Insurance costs			23,673
Equipment rental			12,482
Miscellaneous operating costs			19,871

The Merchandise Inventory account had a January 1 balance of $48,762 and a December 31 balance of $13,906. What was Cost of Goods Sold in 2019?