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.) Required a. Jill's Dress Shop had a beginning balance in its inventory account of $40,500. During the accounting period, Jill's purchased $76,500 of inventory, returned $5,100 of inventory, and obtained $760 of purchases discounts. Jill's incurred $1,020 of transportation-in cost and $610 of transportation-out cost. Salaries of sales personnel amounted to $31,500. Administrative expenses amounted to $36,100. Cost of goods sold amounted to $83,300. b. Ken's Bait Shop had a beginning balance in its inventory account of $8,200. During the accounting period, Ken's purchased $37,7 of inventory, obtained $1,220 of purchases allowances, and received $370 of purchases discounts. Sales discounts amounted to $650. Ken's incurred $920 of transportation-in cost and $270 of transportation-out cost. Selling and administrative cost amounted to $12,400. Cost of goods sold amounted to $34,100