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Northwest Fur Co. stoned the year with $99,000 of merchandise inventory on hand. During the year, $415,000 in merchandise was purchased on account with credit terms of 1/15, n/45. All discounts were taken. Northwest paid freight-in charges of $7,000. Merchandise with an invoice amount of $4, 500 was returned for credit. Cost of goods sold for the year was $378,000. What is ending inventory? $137, 390. $134, 395. $37,000. $138, 500