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 $$47,000.$ During the accounting period, Jill's purchased $$96,000$ of inventory, returned $$6,400$ of inventory, and obtained $$890$ of purchases discounts. Jill's incurred $$1,280$ of transportation$-$in cost and $$740$ of transportation$-$out cost. Salaries of sales personnel amounted to $$38,000.$ Administrative expenses amounted to $$42,600.$ Cost of goods sold amounted to $$96,300.$

b$.$ Ken's Bait Shop had a beginning balance in its inventory account of $$10,800.$ During the accounting period, Ken's purchased $$48,100$ of inventory, obtained $$1,480$ of purchases allowances, and received $$500$ of purchases discounts. Sales discounts amounted to $$780.$ Ken's incurred $$1,180$ of transportation$-$in cost and $$400$ of transportation$-$out cost. Selling and administrative cost amounted to $$13,700.$ Cost of goods sold amounted to $$36,700.$

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