Bill Rose owns Rose Sporting Goods. At the beginning of the year, Rose Sporting Goods had $2, 500 in inventory. During the year, Rose Sporting Goods purchased inventory that cost $13, 100. At the end of the year, inventory on hand amounted to $3, 700. Required a. Calculate the cost of goods available for sale during the year. b. Calculate the cost of goods sold for the year. c. Calculate the amount of inventory Rose Sporting Goods would report on its year-end balance sheet