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 $$40,000.$ During the accounting period, Jill's purchased $$75,000$ of inventory, returned $$5,000$ of inventory, and obtained $$750$ of purchases discounts. Jill's incurred $$1,000$ of transportation$-$in cost and $$600$ of transportation$-$out cost. Salaries of sales personnel amounted to $$31,000.$ Administrative expenses amounted to $$35,600.$ Cost of goods sold amounted to $$82,300.$

b$.$ Ken's Bait Shop had a beginning balance in its inventory account of $$8,000.$ During the accounting period, Ken's purchased $$36,900$ of inventory, obtained $$1,200$ of purchases allowances, and received $$360$ of purchases discounts. Sales discounts amounted to $$640.$ Ken's incurred $$900$ of transportation$-$in cost and $$260$ of transportation$-$out cost. Selling and administrative cost amounted to $$12,300.$ Cost of goods sold amounted to $$33,900.$