What would be the COGS for this statement 2021. Is it possible to get the Inventory Turnover ratio?

Years ended December 31, 2021 December 31, 2020 December 31, 2019 $ $ $ Revenues Subscription solutions 1,342,334 908,757 642,241 Merchant solutions 3,269,522 2,020,734 935,932 4,611,856 2,929,491 1 ,578,173 Cost of revenues Subscription solutions 264,351 193,532 128,155 Merchant solutions 1,866,361 1 ,194,439 584,375 2,130,712 1,387,971 712,530 Gross prot 2,481,144 1,541,520 865,643 Operating expenses Sales and marketing 901,557 602,048 472,841 Research and development 854,383 552,127 355,015 General and administrative 374,844 245,343 153,765 Transaction and loan losses 81,717 51,849 25,169 Total operating expenses 2,212,501 1 ,451 ,367 1,006,790 Income (loss) from operations 268,643 90,153 (141,147)