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For each of the following cases determine the ending balance in the inventory account. (HintFirst, determine the total cost of inventory available for sale. Next, subtract the cost of the inventory sold to arrive at the ending balance.) a. Jill's Dress Shop had a beginning balance in its inventory account of $45,000. During the accounting period, Jill's purchased $90,000 of inventory, returned $6,000 of inventory, and obtained $850 of purchases discounts. Jill's incurred $1,200 of transportation- in cost and $700 of transportation-out cost. Salaries of sales personnel amounted to $36,000. Administrative expenses amounted to $40,600. Cost of goods sold amounted to $92,300. b. Ken's Bait Shop had a beginning balance in its inventory account of $10,000. During the accounting period, Ken's purchased $44,900 of inventory, obtained $1,400 of purchases allowances, and received $460 of purchases discounts. Sales discounts amounted to $740. Ken's incurred $1,100 of transportation-in cost and $360 of transportation-out cost. Selling and administrative cost amounted to $13,300. Cost of goods sold amounted to $35,900. Jill's Dress Shop Ken's Bait Shop Cost of goods available for sale Ending Inventory