Northwest Fur Co. started the year with $94,000 of merchandise inventory on hand. During the year, $420,000 in merchandise was purchased on account with credit terms of 1/15, 1/45. All discounts were taken. Northwest paid freight-in charges of $8,000. Merchandise with an involce amount of $4,700 was returned for credit. Cost of goods sold for the year was $378.000. What is ending inventory? Multiple Choice $42,000 $135147 $034142 $139.300