Cinnamon Buns Co. (CRC) started 2021 with $52,800 of merchandise on hand. During 2021 $281.000 in merchandise was purchased on account with credit terms of 110 n/30. All discounts were taken. Purchases were all made fob shipping point. CBC paid freight charges of $10.700. Merchandise with an invoice amount of $3700 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? Multiple Choice o O saa soo o o o