Based on the given information below of FDNACCT Co., how much is the cost of goods available for sale? Sales P85,000 = Merchandise Inventory, 1/1 = P20,000 Merchandise Inventory, 12/31 = P26,000 Purchases P55,000 Purchase Discounts = P1,000 Purchase Returns & Allowances = P2,000 Freight in = P3,000 Selling Expenses = P4,500 Administrative Expenses = P3,800