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 $48,000. During the accounting period, Jill's purchased $99,000 of inventory, returned $6,600 of inventory, and obtained $910 of purchases discounts. Jill's incurred $1,320 of transportation- in cost and $760 of transportation-out cost. Salaries of sales personnel amounted to $39,000. Administrative expenses amounted to $43,600. Cost of goods sold amounted to $98,300. b. Ken's Bait Shop had a beginning balance in its inventory account of $11,200. During the accounting period, Ken's purchased $49,700 of inventory, obtained $1,520 of purchases allowances, and received $520 of purchases discounts. Sales discounts amounted to $800. Ken's incurred $1,220 of transportation in cost and $420 of transportation-out cost. Selling and administrative cost amounted to $13,900. Cost of goods sold amounted to $37,100. Jill's Dress Shop Ken's Bait Shop Cost of goods available for sale Ending Inventory