Northwest Fur Co started 2021 with $99,000 of merchandise Inventory on hand. During 2021, $590,000 in merchandise was purchased on account with credit terms of 4/15, 1/45. All discounts were taken Purchases were all made fob shipping point. Northwest paid freight charges of $8,700. Merchandise with an invoice amount of $3,900 was returned for credit. Cost of goods sold for the year was $364.000 Northwest uses a perpetual inventory system. Assuming Northwest uses the gross method to record purchases, what is the cost of goods available for sale? Multiple Choice 5703 560300