Cinnamon Buns Co. (CBC) started 2021 with $52,900 of merchandise on hand. During 2021, $295,000 in merchandise was purchased on account with creidt terms of 11/30. All discounts were taken Purchases were all made fob shipping point. CBC paid freight charges of $9,300 Merchandise with an invoice amount of $2.900 was returned for credit Cost of goods sold for the year was $314,000. CBC uses a perpetual inventory system What is cost of goods available for sale, assuming CBC uses the gross method? Multiple Choice O $326,137 5353 $344.737 $355 400