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 $18,000$66,000 inventory that cost $66,000. At the end of the year, inventory on hand amounted to $28,500. $28,500 Required: Calculate the following: a. Cost of goods available for sale during the year. b. Cost of goods sold for the year. c. Amount of inventory would Rose Sporting Goods report on the year-end balance sheet