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 $42,000. During the accounting period, Jill's purchased $81,000 of inventory, returned $5,400 of inventory, and obtained $790 of purchases discounts. Jill's incurred $1,080 of transportation-in cost and $640 of transportation-out cost. Salaries of sales personnel amounted to $33,000. Administrative expenses amounted to $37,600. Cost of goods sold amounted to $86,300. b. Ken's Bait Shop had a beginning balance in its inventory account of $8,800. During the accounting period, Ken's purchased $40,10 of inventory, obtained $1,280 of purchases allowances, and received $400 of purchases discounts. Sales discounts amounted to $680. Ken's incurred $980 of transportation-in cost and $300 of transportation-out cost. Selling and administrative cost amounted to $12,700. Cost of goods sold amounted to $34,700