You have been given the following information for Moore's HoneyBee Corporation:

a$.$ Net sales $=$$$46,000,000.$

b$.$ Gross profit $=$$$19,600,000.$

c$.$ Other operating expenses $=$$$3,600,000.$

d$.$ Addition to retained earnings $=$$$8,286,000.$

e$.$ Dividends paid to preferred and common stockholders $=$$$2,300,000.$

f$.$ Depreciation expense $=$$$2,020,000.$

The firm's tax rate is $21$ percent. The firm's interest expense is all tax deductible.

Calculate the cost of goods sold and the interest expense for Moore's HoneyBee Corporation.

Note: Round your answers to the nearest dollar amount.