Cinnamon Buns Co. (CBC) started 2021 with $52,300 of merchandise on hand. During 2021, $280,000 in merchandise was purchased on account with credit terms of 2/10 n/30. All discounts were taken. Purchases were all made f.o.b. shipping point. CBC pald freight charges of $10,200. Merchandise with an Involce amount of $2,100 was returned for credit. Cost of goods sold for the year was $315,000. CBC uses a perpetual Inventory system. What is cost of goods available for sale, assuming CBC uses the gross method