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 $$46,000.$ During the accounting period, Jill's purchased $$93,000$ of inventory, returned $$6,200$ of inventory, and obtained $$870$ of purchases discounts. Jill's incurred $$1,240$ of transportation$-$in cost and $$720$ of transportation$-$out cost. Salaries of sales personnel amounted to $$37,000.$ Administrative expenses amounted to $$41,600.$ Cost of goods sold amounted to $$94,300.$

b$.$ Ken's Bait Shop had a beginning balance in its inventory account of $$10,400.$ During the accounting period, Ken's purchased $$46,500$ of inventory, obtained $$1,440$ of purchases allowances, and received $$480$ of purchases discounts. Sales discounts amounted to $$760.$ Ken's incurred $$1,140$ of transportation$-$in cost and $$380$ of transportation$-$out cost. Selling and administrative cost amounted to $$13,500.$ Cost of goods sold amounted to $$36,300.$

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