Cinnamon Buns Company (CBC) started 2024 with $55,500 of inventory on hand. During 2024, $287,000 in inventory was purchased on account with credit terms of 210/210 , n30/30 . All discounts were taken. Purchases were all made f.o.b. shipping point. CBC paid freight charges of $12,500. Inventory with an invoice amount of $5,400 was returned for credit. Cost of goods sold for the year was $323,000. CBC uses a perpetual inventory system.

Assume instead that (a) freight costs were paid by the vendor, (b) no discounts were taken, and (c) the inventory on hand at the beginning of 2024 was determined by a physical count that failed to realize that $13,500 of inventory was being held on consignment for Frosting R Us Incorporated. What is cost of goods available for sale, assuming CBC uses the gross method to record purchase discounts?