The following information is available from the Juneau Company's accounting records: Purchases Purchase discount Beginning inventory Ending inventory Freight-in $530,000 $10,000 $140,000 $215.000 $30,000 Juneau's Cost of Goods Available for Sale is: Select one: O a. $660,000 b. $650,000 c. $475,000 d. $690,000 e. $710,000 The accounting records of Seattle Outlet include the following for January: Sales Purchases Sales Discounts Freight - In Purchase Returns and Allowances $326,000 $260,000 $6.000 $2.000 $13,000 A physical count determined the cost of inventory on hand at January 31 to be $19,000. If gross profit amounts to 25% of net sales, compute the beginning inventory at January 1. Select one: a. $21,500 b. $8,000 c. $9,000 d. $10,000 e. $12,000