The following information was taken from H7n-3jW Company's accounting records for 2028: CC ending inventory purchase returns freight-out bad debt expense purchases purchase discounts beginning inventory freight-in sales returns & allowances $84,900 $ 7,600 $11,200 $29,400 $77,300 $ 4,700 $54,100 $14,800 $ 9,500 LEE Calculate H7n-3jW Company's cost of goods available for sale for 2028