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 $52,000. During the accounting period, Jills purchased $111,000 of inventory, returned $7,400 of inventory, and obtained $990 of purchases discounts. Jills incurred $1,480 of transportation-in cost and $840 of transportation-out cost. Salaries of sales personnel amounted to $43,000. Administrative expenses amounted to $47,600. Cost of goods sold amounted to $106,300. Kens Bait Shop had a beginning balance in its inventory account of $12,800. During the accounting period, Kens purchased $56,100 of inventory, obtained $1,680 of purchases allowances, and received $600 of purchases discounts. Sales discounts amounted to $880. Kens incurred $1,380 of transportation-in cost and $500 of transportation-out cost. Selling and administrative cost amounted to $14,700. Cost of goods sold amounted to $38,700