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 $$8,200.$ During the accounting period, Ken's purchased $$37,700$ 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.$

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