Harris Company had the following balances and transactions during 2014: 
What would the Cost of Goods Sold be as reported on the income statement for the year ending December 31, 2014 if the perpetual, last-in, first-out costing method is used? Round your answer to two decimal places.
Definitions:
Physical Activation
The process of stimulating or mobilizing the body's physical resources, often in preparation for physical activity.
Sensation Seeker
An individual who has a strong preference for experiences that are novel, complex, and intense, and is willing to take physical, social, legal, and financial risks for the sake of such experiences.
High Level
Describing something of great importance or rank, or operations concerning overarching strategies or concepts.
Life-Threatening Hobbies
Activities that involve a high risk of harm or death, often pursued for the thrill or excitement they provide.
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