need help finding COGS please

Debit Credit Depit Credit Debit Credit Debit Credit Debit Cash 102.196 102.196 102.196 Short-term Investments 22,000 22.000 22,000 ARC - Accounts Receivable Control 18,787 18,787 18,787 Interest Receivable 110 110 110 75.191 75,191 75,191 62.409 62,409 4,840 2.420 2,420 2,420 4,000 2.000 2,000 2,000 9,000 3,000 600 3,000 7,000 6,000 *2.400 7.000 6,000 2.400 7,000 2.406 2,52 115 2,521 36,000 36,000 36,000 0 Merchandise Inventory 50 Office Supplies 40 Prepaid Rent 41 Prepaid Advertising 142 Prepaid Insurance 150 Office Furniture 151 Accum Depn: Office Furniture 160 Office Equipment 161 Accum Depn: Office Equipment 210 APC - Accounts Payable Control 220 Wages Payable 221 Electricity Payable 222 Water Payable 225 Interest Payable 250 Bank Loan Payable 300 Common Stock 9,697 9,455 242 9,697 1,485 1,485 1,485 1,400 1,400 1,400 881 881 881 246 246 246 250 250 250 50.000 50,000 50.000 80.000 80,000 80,000 89.429 89.429 89,429 72,658 72,658 301 Retained Earnings 400 Sales Revenue 72,658 3,345 3,345 3,345 118 118 118 324 110 324 401 Sales Returns and Allowances 402 Sales Discounts 403 Interest Revenue 500 Purchases 214 6.835 6,835 6,835 2,331 2.331 2,331 96 501Purchase Returns and Allowances 96 96 Purchase Discounts $ $ $ INCOME Revenue Sales Revenue (select) 72658 Sales Returns and Allowances (select) 3345) Sales Discounts (select) 118) select) Net sales revenue 69195 COST OF GOODS SOLD GROSS PROFIT OPERATING EXPENSES Selling expenses Advertising Expense (select) Wages Expense 3000) 11655) (select)