Liz's Volleyball Warehouse has the following account balances at the end of the year: 1 Sales $141,050 2 Sales Returns and Allowances 840 Sales Discounts 700 3 Purchases 73,500 Purchases Returns and Allowances 560 Purchases Discounts 650 Freight-in 210 Merchandise Inventory, Jan. 1 18,200 Merchandise Inventory, Dec. 31 12,600 Determine the amount to be reported as goods available for sale. Oa. $77,890 O b. $157,710 c. $90,700 O d. $72,500