Kirtland Corporation uses a periodic inventory system. At the end of the annual accounting periad, December 31, the accounting records for the most popular item in inventory showed the following January 1 310 $6.00 Transactions during the year a Purchase, January 30 b. Purchase, May 1 c Sale ($8 each) d. Sale ($8 each) 210 370 (70) (610) 2.50 7.00 Required: a. Compute the amount of goods available for sale