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

a.	Net sales = $47,000,000.
b.	Gross profit = $19,700,000.
c.	Other operating expenses = $3,700,000.
d.	Addition to retained earnings = $5,700,000.
e.	Dividends paid to preferred and common stockholders = $2,400,000.
f.	Depreciation expense = $2,030,000.
	The firms tax rate is 36 percent.

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