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

Jill$$s Dress Shop had a beginning balance in its inventory account of $$52,000.$ During the accounting period, Jill$$s purchased $$111,000$ of inventory, returned $$7,400$ of inventory, and obtained $$990$ of purchases discounts. Jill$$s incurred $$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.$

Ken$$s Bait Shop had a beginning balance in its inventory account of $$12,800.$ During the accounting period, Ken$$s purchased $$56,100$ of inventory, obtained $$1,680$ of purchases allowances, and received $$600$ of purchases discounts. Sales discounts amounted to $$880.$ Ken$$s 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.$ Cost of goods available for sale of Jill$$s Dress Shop and Ken$$s Bait Shop? Ending Inventory of Jill$$s Dress Shop and Ken$$s Bait Shop $?$