Given the information listed below for the fiscal year 2022, determine beginning inventory. A physical count indicated there was $36,000 of inventory on hand on December 31, 2022. Sales $380,000 Freight-in $8,000 Purchase Returns & Allowances $10,000 Sales Returns 11,000 Freight-Out 10,000 Purchase Discounts 5,000 294,000 Gross Profit 90,000 Sales Discounts 1,000 Purchases Select one: O O a. $27,000 b. $39,000 c. $35,000 d. $26,000 e. $43,000 43 PM Ifi E Screer 23-10... cfeensi 3-104 hot 03 PM hot 32 PM

2$23000