Cinnamon Buns Co. (CBC) started 2021 with $52.200 of merchandise on hand. During 2021 $298.000 in merchandise was purchased on account with credit terms of 3/10 1/30. Al discounts were taken. Purchases were al made to b. shipping point. CBC paid freight charges of $9.200 Merchandise with an invoice amount of $3,800 was returned for Credit Cost of goods sold for the year was $301000 CBC uses a perpetual inventory system What is cost of goods available for sale, assuming CBC uses the gross method? 8008041 Multiple Choice O 359,400 O O $120. O