Carter Buns Company (CBC) started 2024 with $52,500 of inventory on hand. During 2024 , $281,000 in inventory was purchased on account with credit terms of 3/10,n/30. All discounts were taken. Purchases were all made f.o.b. shipping point. CBC paid freight charges of $9,100. Inventory with an invoice amount of $3,900 was returned for credit. Cost of goods sold for the year was $307,000. CBC uses a perpetual inventory system. Assuming CBC uses the gross method to record purchases, ending inventory would be