Northwest Fur Company started 2024 with $99,000 of inventory on hand. During 2024,$440,000 in inventory was purchased on account with credit terms of 2/15,n/45. All discounts were taken. Purchases were all made f.o.b. shipping point. Northwest paid freight charges of $8,700. Inventory with an invoice amount of $4,900 was returned for credit. Cost of goods sold for the year was $369,000. 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 $534,000 $542,800 $534,098 $539,100