Cost of Goods Sold

I am a drop shipper so I do not have a beginning or ending inventory. 

When I get my 1099k at the end of the year, the figures include the following:

  1. Taxes paid by Etsy
  2. Returns/Cancelations
  3. Etsy selling cost
  4. Cost of the item
  5. And profit

How do I get the cost of goods sold?

Thanks you!