Cinnamon Buns Co. (CBC) started 2021 with $53,200 of merchandise on hand. During 2021, $299,000 in merchandise was purchased on account with credit terms of 2/10 n/30. All discounts were taken. Purchases were all made fo.b. shipping point. CBC paid freight charges of $10,200. Merchandise with an invoice amount of $3,500 was returned for credit. Cost of goods sold for the year was $298,000. CBC uses a perpetual inventory system. What is cost of goods available for sale, assuming CBC uses the gross method? Multiple Choice $332,590. o $352,990. o $358,900. O $362,400