a. Jills Dress Shop had a beginning balance in its inventory account of $40,500. During the accounting period, Jills purchased $76,500 of inventory, returned $5,100 of inventory, and obtained $760 of purchases discounts. Jills incurred $1,020 of transportation-in cost and $610 of transportation-out cost. Salaries of sales personnel amounted to $31,500. Administrative expenses amounted to $36,100. Cost of goods sold amounted to $83,300.

What is the costs of goods available for sale and ending inventory?

b. Kens Bait Shop had a beginning balance in its inventory account of $8,200. During the accounting period, Kens purchased $37,700 of inventory, obtained $1,220 of purchases allowances, and received $370 of purchases discounts. Sales discounts amounted to $650. Kens incurred $920 of transportation-in cost and $270 of transportation-out cost. Selling and administrative cost amounted to $12,400. Cost of goods sold amounted to $34,100.

What is the costs of goods available for sale and ending inventory?