Calculate Gross Margin: Ending Inventory: $12,000 Sales Revenue: $86,000 Cost of Goods Available for Sale: $64,000 Selling, General and Administrative Expenses: $18,000 Cost of Goods Sold: $52,000 Interest Expense: $2,800 Beginning Inventory + Purchases = ? O Cost of Goods Available for Sale O Ending Inventory O Cost of Goods Sold O Gross Margin