Use the following information for The Windshield Helper, a retail merchandiser of auto windshields, to compute the cost of goods sold:
Web Site Maintenance ............................................. $ 7,900
Delivery Expense ........................................................ 400
Freight In .............................................................. 2,400
Purchases ............................................................. 47,000
Ending Merchandise Inventory .................................... 5,500
Revenues ............................................................. 63,000
Marketing Expenses ................................................ 10,700
Beginning Merchandise Inventory ................................. 8,600