Cost of goods sold expense entry given below. Assume that inventory decreased $500,000 during the year because the business sold more products than it purchased. And assume that accounts payable decreased $250,000 during the year because the business paid more of its purchase liabilities than it bought on credit. Prepare the summary journal entry for cost of goods sold expense.

Cost of Goods Sold Expense

$14,300,000.00

Inventory

$2,000,000

Cash

$14,500,000.00

Accounts Payable

$1,800,000