Bill Rose owns Rose Sporting Goods. At the beginning of the year, Rose Sporting Goods had $18,000 in inventory. During the year, Rose Sporting Goods purchased inventory that cost $66,000. At the end of the year, inventory on hand amounted to $28,500. Calculate the following. a- cost of goods available during the year. b- the cost of goods sold for the year. c- The amount of inventory rose sporting goods would be recorded on the year-end balance. sheet