问答题   Deval purchases all goods on credit and is currently preparing its financial statements for the year ended 31 December 20X8. From the records that have been kept the following information is available.
    (1)Trade payables at the start of the year were $97,800.
    (2)Trade payables at the end of the year were $109,900.
    (3)Cash paid to credit suppliers was $86,300 for the year.
    (4)Settlement discounts received from credit suppliers were $2,600.
    Deval's inventory records also show that inventory at the start of the year amounted to $46,800 and at the end of the year was $24,400.
    What was the cost of goods sold for the year?
    $______