Table:
Years ended December 31,

2019	2018	$ Difference	% Difference

Selling, general and administrative expense	$24,371,349	$14,794,205	$9,577,144	64.7%

Research, development and engineering expense	7,496,012	3,766,160	3,729,852	99.0%

Total operating expense	$31,867,361	$18,560,365	$13,306,996	71.7%

Based on the provided table, find the positions of cells with the subsequent values. Return their locations using the JSON format {'value': '<cell value>', 'location': (Row_ID, Column_ID)}, starting from 1 for both row and column IDs. Represent the location as 'DOES NOT EXIST' if a cell is not present in the table.
The target cell values:
(1) '$13,306,996',
(2) 'Research, development and engineering expense',
(3) '7,496,012',
(4) '64.7%',
(5) '$ Difference ',
(6) 'Selling, general and administrative expense',
(7) '$18,560,365',
(8) '$24,371,349',

The coordinates of target cells are listed below.
(1) {'value': '$13,306,996', 'location': (5, 4)}
(2) {'value': 'Research, development and engineering expense', 'location': (4, 1)}
(3) {'value': '7,496,012', 'location': (4, 2)}
(4) {'value': '64.7%', 'location': (3, 5)}
(5) {'value': '$ Difference ', 'location': (2, 4)}
(6) {'value': 'Selling, general and administrative expense', 'location': (3, 1)}
(7) {'value': '$18,560,365', 'location': (5, 3)}
(8) {'value': '$24,371,349', 'location': (3, 2)}