2. A. Adler Toy Shop had $5,000 of merchandise inventory on 01.01.2020. During the year, the shop purchased $50,000 of inventory. At the end of the year, a count of the inventory revealed that the business had $10,000 of inventory on hand. A. Adler Toy Shop uses the periodic inventory system. a) What is cost of goods sold for 2020? b) What is the amount of goods available for sale? c) What amount of inventory will be shown on the year-end balance sheet?