Northwest Fur Co. started 2021 with $108,000 of merchandise inventory on hand. During 2021, $420,000 in merchandise 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. Northwest paid freight charges of $7,600. Merchandise with an invoice amount of $3,300 was returned for credit. Cost of goods sold for the year was $363,000. Northwest uses a perpetual inventory system. Assuming Northwest uses the gross method to record purchases, what is the cost of goods available for sale?