You have been given the following information for Moores HoneyBee Corp.:

1. Net sales = $31,000,000.

2. Gross profit = $18,100,000.

3. Other operating expenses = $2,100,000.

4. Addition to retained earnings = $4,100,000.

5. Dividends paid to preferred and common stockholders = $2,100,000.

6. Depreciation expense = $2,820,000.

The firms tax rate is 36 percent.

Calculate the cost of goods sold and the interest expense for Moores HoneyBee Corp.