a. Jill's Dress Shop had a beginning balance in its inventory account of $52,000. During the accounting period, Jill's purchased $111,000 of inventory, returned $7,400 of inventory, and obtained $990 of purchases discounts. Jill's incurred $1,480 of transportation-in cost and $840 of transportation-out cost. Salaries of sales personnel amounted to $43,000. Administrative expenses amounted to $47,600. Cost of goods sold amounted to $106,300. b. Ken's Bait Shop had a beginning balance in its inventory account of $12,800. During the accounting period, Ken's purchased $56,100 of inventory, obtained $1,680 of purchases allowances, and received $600 of purchases discounts. Sales discounts amounted to $880. Ken's incurred $1,380 of transportation-in cost and $500 o