QUESTION 24 Northwest Fur Co. started 2021 with $89,172 of merchandise inventary on hand. During 2021,5427,849 in merchandise was purchased on account with credit terms of 2/15, 1/45. All discounts were taken. Purchases were all made to b. shipping point. Northwest paid freight charges of $6,080. Merchandise with an invoice amount of $6,249 was returned for credit Cost of goods sold for the year was $355,560. Northwest uses a perpetual inventory system Assuming Northwest uses the gross method to record purchases, what is the cost of goods available for sale