Please show steps/work with formulas or excel

Average production cycle. Use the following account information for Rian Company Click on the icon in order to copy its content into a spreadsheet 2013 and 2014 Selected Balance Sheet Accounts of Rian Company 12/31/14 12/31/13 Accounts receivable $46,769 $56,560 Inventory $67,666 $72,161 Accounts payable $33,494 $31,181 Change $9,791 $4,495 $2,313 Click on the icon in order to copy its content into a spreadsheet 2014 Selected Income Statement Items for Rian Company Cash sales $547,000 Credit sales $631,000 If the target ending inventory for 2015 is $75,157, what cost of goods sold will the company need to reach its goal? $ (Round to the nearest dollar.) Average production cycle. Use the following account information for Rian Company Click on the icon in order to copy its content into a spreadsheet 2013 and 2014 Selected Balance Sheet Accounts of Rian Company 12/31/14 12/31/13 Accounts receivable $46,769 $56,560 Inventory $67,666 $72,161 Accounts payable $33,494 $31,181 Change $9,791 $4,495 $2,313 Click on the icon in order to copy its content into a spreadsheet 2014 Selected Income Statement Items for Rian Company Cash sales $547,000 Credit sales $631,000 If the target ending inventory for 2015 is $75,157, what cost of goods sold will the company need to reach its goal? $ (Round to the nearest dollar.)