Cinnamon Buns Company (CBC) started 2024 with $52,500 of inventory on hand. During 2024 . $297,000 in inventory was purchased on account with credit terms of 4/10,n/30. All discounts were taken. Purchases were all made fo.b. shipping point. CBC paid freight charges of $10,800. Inventory with an invoice amount of $3,800 was returned for credit. Cost of goods sold for the year was $299,000. CBC uses a perpetual inventory system. What is cost of goods available for sale, assuming CBC uses the gross method? Multiple Choice $356,500 $344,772 $360.300 $323,172