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The Santa Paula Fruit Company uses a periodic inventory system and has the following account balances at Fiscal Year End 12/31/2018; Sales Revenues $930,000, Sales

The Santa Paula Fruit Company uses a periodic inventory system and has the following account balances at Fiscal Year End 12/31/2018; Sales Revenues $930,000, Sales Returns and Allowances $30,000, Beginning Inventory $140,000, Ending Inventory $120,000, Freight-in $20,000, Purchases $730,000, Purchase Returns and Allowances $8,000, and Purchase Discounts $4,000. What is the amount of Cost of Goods Available for Sale

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