Cost of Goods Sold
Beginning Inventory $36,000
Add: Purchases $32,000
Less: Purchase Discounts $1,800
Purchase Returns and Allowances $1,200
Net Purchases $29,000
Freight-in $2,500
Cost of Goods Purchased $31,500
Goods Available for Sale $67,500
Less: Ending Inventory $14,000
Total Cost of Goods Sold

Given the information in the partial income statement above, what is the cost of goods sold?