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 $41,500. During the accounting period, Jill's purchased $79,500 of inventory, returned $5,300 of inventory, and obtained $780 of purchases discounts. Jill's incurred $1,060 of transportation-in cost and $630 of transportation-out cost. Salaries of sales personnel amounted to $32,500. Administrative expenses amounted to $37,100. Cost of goods sold amounted to $85,300. b. Ken's Bait Shop had a beginning balance in its inventory account of $8,600. During the accounting period, Ken's purchased $39,300 of inventory, obtained $1,260 of purchases allowances, and received $390 of purchases discounts. Sales discounts amounted to $670. Ken's incurred $960 of transportation-in cost and $290 of transportation-out cost. Selling and administrative cost amounted to $12,600. Cost of goods sold amounted to $34,500. Cost of goods available for sale Ending Inventory Jill's Dress Shop Ken's Bait Shop