Rocky Mountain Corp. started $2023$ with $$101,000$ of inventory on hand. During $2023,$$$500,000$ in inventory was purchased on account with credit terms of $\frac{3}{15},\frac{n}{45}.$ Purchases were all made f$.$o$.$b$.$ shipping point. All discounts were taken. Cost of goods sold for the year was $$366,000.$ Inventory with an invoice amount of $$3,200$ was returned for credit. Rocky Mountain Corp. paid freight charges of $$9,300.$ Rocky Mountain Corp. uses a perpetual inventory system. Calculate the cost of goods available for sale, assuming Rocky Mountain Corp. uses the gross method to record purchases.

$$607,100$

$$592,100$

$$606,700$

$$592,196$