Granite enterprises started 2024 with 52000 of inventory on hand. During 2024, $281000 in inventory was purchased on account with credit terms 2/10 n/30. All discounts were taken. Purchases were all made f.o.b. shipping point. Granite paid freight charges of $9,600. Inventory with an invoice amount of $2,000 was returned for credit. Cost of good sold for the year was $308,000. Granite uses a perpetual inventory system. Assuming granite uses the gross method to record purchases, ending inventory would be

A 32600

B 26980

C 17420

D 27020