FDN Company had the following transactions during their first year of operations: Purchased goods worth P100,000 on account Paid transportation costs of P10,000 on the purchase above. Returned damaged goods worth P2,000 to the supplier. Sold goods costing P82,000 for P123,000 on account. A customer returned goods with sale price of P9,000 and cost of P6,000. How much is the cost of goods available for sale?