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 $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, and 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. Cost of goods available for sale Ending Inventory Jill's Dress Shop Ken's Bait Shop