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 $44,500. During the accounting period, Jil's purchased $88,500 of Inventory, returned $5,900 of Inventory, and obtained $840 of purchases discounts. Jull's incurred $1180 of transportation in cost and $690 of transportation-out cost. Salaries of sales personnel amounted to $35,500. Administrative expenses amounted to $40,100 Cost of goods sold amounted to $91,300. b. Ken's Bait Shop had a beginning bdiance in its inventory account of $9,800. During the accounting period, Ken's purchased $44100 of inventory, obtained $1,380 of purchases allowances, and received $450 of purchases discounts, Sales discounts amounted to $730. Ken's incurred $1,080 of transportation-in cost and $350 of transportation-out cost. Selling and administrative cost amounted to $13,200. Cost of goods sold amounted to $35,700. Jul's Dress Shop Ken's Bait Shop Cost of goods available for sale Ending Inventory