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.) Jills Dress Shop had a beginning balance in its inventory account of $40,000. During the accounting period, Jills purchased $75,000 of inventory, returned $5,000 of inventory, and obtained $750 of purchases discounts. Jills 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