Data for Greenway Corporation appear as follows: Debit Credit -$200,000 Account Name Sales Sales Returns and Allowances Purchases Purchase Returns and Allowances Freight in Selling Expenses $10,000 88,000 18,000 12,000 80,000 The year-end physical inventory counts were: Beginning $10,000, Ending. $15,000 Goods Available for Sale is: Select one: a $70,000 Ob $92,000 oc $82,000 Od $77,000 e $98,000