For each of the following cases determine the ending balance in the inventory account. $($Hint$.$ First, determine the total cost of inventory available for sale. Next, subtract the cost of the inventory sold to arrive at the ending balance.$)$

a$.$ Jill's Dress Shop had a beginning balance in its inventory account of $$43,000.$ During the accounting period, Jill's purchased $$84,000$ of inventory, returned $$5,600$ of inventory, and obtained $$810$ of purchases discounts. Jill's incurred $$1,120$ of transportation$-$in cost and $$660$ of transportation$-$out cost. Salaries of sales personnel amounted to $$34,000.$ Administrative expenses amounted to $$38,600.$ Cost of goods sold amounted to $$88,300.$

b$.$ Ken's Bait Shop had a beginning balance in its inventory account of $$9,200.$ During the accounting period, Ken's purchased $$41,700$ of inventory, obtained $$1,320$ of purchases allowances, tand received $$420$ of purchases discounts. Sales discounts amounted to $$700.$ Ken's incurred $$1,020$ of transportation$-$in cost and $$320$ of transportation$-$out cost. Selling and administrative cost amounted to $$12,900.$ Cost of goods sold amounted to $$35,100.$

$\backslash$table$[[,\backslash$table$[[$Jill$\text{'}$s Dress$],[$Shop$]],\backslash$table$[[$Ken$\text{'}$s Bait$],[$Shop$]]],[$Cost of goods available for sale,,$],[$Ending Inventory,,$]]$