or each of the following cases determine the ending balance in the inventory account. $($Hint: First, determine the total cost of inventory available for sale. Next, subtract the cost of the inventory sold to arrive at the ending balance.$)$

Jill$$s Dress Shop had a beginning balance in its inventory account of $$50,500.$ ?During the accounting period, Jill$$s purchased $$106,500$ ?of inventory, returned $$7,100$ ?of inventory, and obtained $$960$ ?of purchases discounts. Jill$$s incurred $$1,420$ ?of transportation$-$in cost and $$810$ ?of transportation$-$out cost. Salaries of sales personnel amounted to $$41,500.$ ?Administrative expenses amounted to $$46,100.$ ?Cost of goods sold amounted to $$103,300.$

Ken$$s Bait Shop had a beginning balance in its inventory account of $$12,200.$ ?During the accounting period, Ken$$s purchased $$53,700$ ?of inventory, obtained $$1,620$ ?of purchases allowances, and received $$570$ ?of purchases discounts. Sales discounts amounted to $$850.$ ?Ken$$s incurred $$1,320$ ?of transportation$-$in cost and $$470$ ?of transportation$-$out cost. Selling and administrative cost amounted to $$14,400.$ ?Cost of goods sold amounted to $$38,100.$