Northwest Fur Co started 2021 with $94,000 of merchandise inventory on hond. During 2021, $450,000 in merchandise was purchased on account with credit torms of 3/5,1/45. All discounts were taken Purchases were all made to thipping point Northwest paid freight charges of $7,900 Merchandise with an invoice amount of $3,800 was returned for credit. Cost of goods sold for the year was $377000 Northwest uses o perpetual inventory system Asuming Northwest uses the gross method to record purchases, what is the cost of goods avatable for sale? Multiple Choice 5534.000 5534,714 140.600 5543,100