四、ReesCorporation experienced a fire on December 31，2014, in which its financial records were partially destroyed. It has been able to salvage some of the records and has ascertained the following balances. 

1.The inventory turnover is 3.4 times 2.The return on ordinary shareholders' equity is 25%. 3.The accounts receivable turnover is 8.8 times. 4.The return on assets is 20%. 5.Total assets at December 31，2,013, were $650,000.  Instructions (20%)Compute the following for Rees Corporation.
【題組】
(A)Cost of goods sold for 2014.