Deacon Company started 2022 with $59,000 of inventory on hand. During 2022,$294,000 in inventory was purchased on account with credit terms of 2/10,n/30. Purchases were all made f.o.b. shipping point. All discounts were taken. Deacon Company paid freight charges of $16,000. Inventory with an invoice amount of $6,800 was returned for credit. Cost of goods sold for the year was $330,000. Deacon Company 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 2022 was determined by a physical count that failed to realize that $17,000 of inventory was being held on consignment for Bison Co. Calculate cost of goods available for sale, assuming Deacon Company uses the gross method to record purchase discounts. $362,200$345,200$332,680$329,200