Cinnamon Buns Co (CBC) started 2021 with $52,200 of merchandise on hand. During 2021, $291,000 in merchandise was purchased on account with credit terms of 1/10 n/30. All discounts were taken. Purchases were all made to b. shipping point. CBC paid freight charges of $10.200. Merchandise with an invoice amount of $2.200 was returned for credit Cost of goods sold for the year was $299,000. CBC uses a perpetual Inventory system Assuming CBC uses the gross method to record purchases, ending inventory would be Multiple Choice $52.200 $49.312 $39.112 $49.290 O Help Save & Bond Company adopted the dollar-value LIFO inventory method on January 1, 2021. In applying the LIFO method, Bond uses internal cost indexes and the multiple-pools approach. The following data were available for Inventory Pool No. 3 for the two years following the adoption of LIFO: Cost Index Year 1/1/2021 12/31/2021 12/31/2022 Ending Inventory At Year- At Base End Year Cost $302,500 $382,500 348,210 328,500 431,970 357,000 1.09 1.86 1.21 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice $364,545 $357,000 5358.560 None of these answer choices are correct