Based on this portion of an income statement, what is the total goods available for sale? Cost of Goods Sold Beginning Inventory Add: Purchases Less: Purchase Discounts Purchase Returns and Allowances Net Purchases Freight-in Cost of Goods Purchased Goods Available for Sale Less: Ending Inventory Total Cost of Goods Sold $17,000 $10,000 $125,000 $98,000 $5,000 $103,000 $159,500