At the beginning of Year $2,$ Donald Company had $$7,400$ of inventory on hand. During the accounting period Donald purchased inventory costing $$31,000$ and sold inventory for $$39,200.$ Operating expenses were $$4,400$ during the accounting period. A physical count of inventory on December $31,$ Year $2$ revealed $$6,400$ of inventory on hand. Based on this information, cost of goods available for sale is:

Multiple Choice

$$38,400.$

$$10,800.$

$$32,000.$

$$6,400$