Jill$$s Dress Shop had a beginning balance in its inventory account of $$52,500.$ During the accounting period, Jill$$s purchased $$112,500$ of inventory, returned $$7,500$ of inventory, and obtained $$1,000$ of purchases discounts. Jill$$s incurred $$1,500$ of transportation$-$in cost and $$850$ of transportation$-$out cost. Salaries of sales personnel amounted to $$43,500.$ Administrative expenses amounted to $$48,100.$ Cost of goods sold amounted to $$107,300.$

Ken$$s Bait Shop had a beginning balance in its inventory account of $$13,000.$ During the accounting period, Ken$$s purchased $$56,900$ of inventory, obtained $$1,700$ of purchases allowances, and received $$610$ of purchases discounts. Sales discounts amounted to $$890.$ Ken$$s incurred $$1,400$ of transportation$-$in cost and $$510$ of transportation$-$out cost. Selling and administrative cost amounted to $$14,800.$ Cost of goods sold amounted to $$38,900.$

What are the COGs and Ending Inventory for each?