30 00:57:26 Northwest Fur Company started 2024 with $112,000 of Inventory on hand. During 2024, $430,000 in Inventory was purchased on account with credit terms of 4/15, n/45. All discounts were taken. Purchases were all made f.o.b. shipping point. Northwest paid freight charges of $8,900. Inventory with an Invoice amount of $4,900 was returned for credit. Cost of goods sold for the year was $361,000. Northwest uses a perpetual Inventory system. What is ending Inventory assuming Northwest uses the gross method to record purchases? Multiple Choice $189,900 $167,936 $167,996 $185,000