61 . On December 31 of the current year , the trial balance for a company reports the following amounts .Cost of goods available for sale$1, 074, 450Ending inventory ( First - in , First - out )85, 430Replacement cost of ending inventory91, 730What amount must be reported for cost of goods sold all the income*statement ? A) $982, 720B ) $989, 020( ) $1, 074 , 450D ) $897, 290