please solve bonus question & instruction

please type by keyboard the answer will be better for me. do a table if it need thankyou Bonus question (5 points) The following information is available for Wok Company for 2019: Freight-in 34,000 Purchase returns 69,000 Selling expenses 410,000 Ending inventory 150,000 The cost of goods sold is equal to 400% of selling expenses. Instruction: What is the cost of goods available for sale