Cost of goods available for sale equals

beginning inventory + cost of goods purchased.

beginning inventory + cost of goods purchased- ending inventory.

beginning inventory-cost of goods purchased + ending inventory.

beginning inventory - cost of goods purchased.

2.. Brayden Co. sold $2,000 worth of merchandise to its customer, Carson Inc. At the time of the sale, Brayden offered the customer a 2% discount if the invoice was paid within 10 days, and the customer paid within the discount period. The entry to record Brayden's receipt of the payment from Carson would include a debit to

Inventory for $40.

Cash for $2,000.

Accounts Receivable for $2,000.

Sales Discounts for $40.