Baxter Company's merchandise inventory at the start of 2014 was $85,000. The company purchased inventory during 2014

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Baxter Company's merchandise inventory at the start of 2014 was $85,000. The company purchased inventory during 2014 in the amount of $323,000, and its inventory at the end of the year was$102,000.
What was Baxter's Cost of Goods Available for Sale for the year 2014?
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