Moon Traders uses the LIFO method for inventory valuation. For the year ended 2009, it reported the following information in its financial statements: Beginning inventory = $84,000 Ending inventory = $105,000 2008 cost of goods sold = $52,000 2009 cost of goods sold = $76,000 Ending LIFO reserve = $8,300 Beginning LIFO reserve = $7,100 Moon Traders' 2009 cost of goods sold, if it used the FIFO method for inventory valuation, would be closest to