Beginning Inventory $22,500 Add: Purchases $67.500 Less: Purchase Discounts $5,200 Purchase Returns and $1,800 Allowances Net Purchases $60,500 Freight-in $4,800 Cost of Goods Purchased $65,300 Goods Available for Sale Less: Ending Inventory Total Cost of Goods Sold Based on this information in this partial income statement, what is the total of the Goods Available for Sale