CP 6-9 The records of Renault Corporation showed that sales during the period were $276,000, Opening inventory amounted to $26,000 at cost, Purchases were $90,000 at cost. The company paid $4,000 for transportation-in. Mark-up on all items sold is 300%. Required: 1. Calculate: a. Cost of goods available for sale at retail b. Cost of goods sold at retail c. Ending inventory at retail d. Ending inventory at cost e. Cost of goods sold at cost f. Gross profit at cost. 2. Demonstrate that your results maintain a 300% mark-up.