Northwest Fur Company started the year with $$91,000$ of inventory on hand. During the year, $$425,000$ in inventory was purchased on account with credit terms of $1/15,$ n$/45.$ All discounts were taken. Northwest paid freight$-$in charges of $$8,000.$ Inventory with an invoice amount of $$4,100$ was returned for credit. Cost of goods sold for the year was $$376,000.$ What is ending inventory?

Multiple Choice

$$139,691$

$$143,900$

$$149,686$

$$49,000$