show work

Freight-Out t of $4,000 Sales Revenue 80,000 on Inventory, January 15,000 Inventory, December 31 12,000 Freight-In 6,000 Bad Debt Expense 2,000 Purchases 38,000 Purchase Returns and 1,500 Allowances Interest Revenue 5,000 Goods Available for Sale is: Select one: a. $54,500 b. $41,500 C. $57,500 d. $43,500 e. $51,600