Jackson Fur Company started 2024 with $97,000 of inventory on hand. During 2024,$420,000 in inventory was purchased on account with credit terms of 3/15,n/45. All discounts were taken. Purchases were all made f.o.b. shipping point. Jackson paid freight charges of $8,600. Inventory with an invoice amount of $3,600 was returned for credit. Cost of goods sold for the year was $369,000. Jackson uses a perpetual inventory system. Assuming Jackson uses the gross method to record purchases, what is the cost of goods available for sale