Cost of Goods Sold Beginning Inventory $63,000 Add: Purchases $25,000 Less: Purchase Discounts $2,500 Purchase Returns and Allowances $1,500 Net Purchases $21,000 Freight-in $8,000 Cost of Goods Purchased $29,000 Goods Available for Sale Less: Ending Inventory Total Cost of Goods Sold Based on the information in this portion of an expanded income statement, what is the total of the Goods Available for Sale? $167,000 $104,000 $92,000 $138,000