Central Market started 2021 with $102.000 of merchandise inventory. During 2021, Central Market bought $470.000 in merchandise on account with credits of 3/15, n/45. All discounts were taken. Purchases were all made FOB shipping point. Central Market also incurred freight charges of $5.200. The company accounted for a purchase return of $3,100. The merchandise was returned for credit. Cost of goods sold for the year was $362.000 Assuming Central Market uses the gross method to record purchases, what is the cost of goods available for sale? Multiple Choice $576,900 O $578,100 None of the other answers are correct $564,093