Beginning Inventory Cost of Goods Available for Sale Ending Inventory Purchases $76,000 $96,000 $ I (a) $ $46,000 $ (c) $111.000 le) $ 106,000 $156,000 Beginning Inventory Cost of Goods Available for Sale Ending Inventory Purchases $76,000 $96,000 $ I (a) $ $46,000 $ (c) $111.000 le) $ 106,000 $156,000