Vaden Company Uses the Periodic Inventory System Calculate the Company's Cost of Goods Sold for 2013

Vaden Company uses the periodic inventory system.The data presented below is from the company's accounting records for the year ended December 31,2013:
$\begin{array}{ll}\text { Sales } & \$ 600,000 \\\text { Sales discounts } & 10,000 \\\text { Purchases } & 350,000 \\\text { Purchase returns } & 5,000 \\\text { Beginning inventory } & 30,000 \\\text { Endinginventory } & 40,000 \\\text { Operating expenses } & 150,000 \\\text { Transportation-in } & 10,000 \\\text { Beginning retained earnings } & 71,000\end{array}$ Calculate the company's cost of goods sold for 2013.