Cinnamon Buns Co. (CBC) started 2021 with $53,500 of merchandise on hand. During 2021, $281,000 in merchandise was purchased on account with credit terms of 3/10 n/30. All discounts were taken. Purchases were all made fo.b. shipping point. CBC paid freight charges of $10,900. Merchandise with an invoice amount of $3,400 was returned for credit. Cost of goods sold for the year was $302,000. CBC uses a perpetual inventory system. What is cost of goods available for sale, assuming CBC uses the gross method? Northwest Fur Co. started 2021 with $108,000 of merchandise inventory on hand. During 2021, $540,000 in merchandise was purchased on account with credit terms of 4/15, n/45. All discounts were taken. Purchases were all made fo.b. shipping point. Northwest paid freight charges of $7,600. Merchandise with an invoice amount of $4,000 was returned for credit. Cost of goods sold for the year was $365,000. Northwest uses a perpetual inventory system. Assuming Northwest uses the gross method to record purchases, what is the cost of goods available for sale? Northwest Fur Co. started 2021 with $110,000 of merchandise inventory on hand. During 2021, $430,000 in merchandise was purchased on account with credit terms of 2/15, n/45. All discounts were taken. Purchases were all made fo.b. shipping point. Northwest paid freight charges of $8,600. Merchandise with an invoice amount of $3,400 was returned for credit. Cost of goods sold for the year was $377,000. Northwest uses a perpetual inventory system What is ending inventory assuming Northwest uses the gross method to record purchases