You are given the following information for BCD Corporation: 2023 Other operating expenses $1,500,000 Depreciation $125,000 Cost of goods sold $2,500,000 Income taxes $212,500 Dividends $262,500 Cash flow from assets $537,500 Tax rate 25% 2022 2023 Net fixed assets $2,000,000 $2,075,000 Long-term debt $1,125,000 $1,000,000 Common shares $1,750,000 $1,625,000 Calculate the amount of sales for year 2023. Show your calculation