Calculate the goods available for sale from an expanded income statement. The shipment Frederick ordered for the paint department at his hardware store arrived. As he checked the shipment, he referred to his expanded income statement below. Cost of Goods Sold Beginning Inventory $54,000 Add: Purchases $58,000 Less: Purchase Discounts $9,000 Purchase Returns and Allowances $8,000 Net Purchases $41,000 Freight-in $2,000 Cost of Goods Purchased $43,000 Goods Available for Sale The Goods Available for Sale total is __________