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For 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.) Required a. Jill's Dress Shop had a beginning balance in its inventory account of $50,000. During the accounting period, Jill's purchased $105,000 of inventory, returned $7,000 of inventory, and obtained $950 of purchases discounts. Jill's incurred $1,400 of transportation-in cost and $800 of transportation-out cost. Salaries of sales personnel amounted to $41,000. Administrative expenses amounted to $45,600. Cost of goods sold amounted to $102,300. b. Ken's Bait Shop had a beginning balance in its inventory account of $12,000. During the accounting period, Ken's purchased $52,900 of inventory, obtained $1,600 of purchases allowances, and received $560 of purchases discounts. Sales discounts amounted to $840. Ken's incurred $1,300 of transportation-in cost and $460 of transportation-out cost. Selling and administrative cost amounted to $14,300. Cost of goods sold amounted to $37,900