Cinnamon Buns Co. (CBC) started 2021 with $52,600 of merchandise on hand. During 2021, $294,000 in merchandise was purchased on account with credit terms of 4/10 n/30. All discounts were taken. Purchases were all made f.o.b. shipping point. CBC paid freight charges of $9,200. Merchandise with an invoice amount of $2,800 was returned for credit. Cost of goods sold for the year was $303,000. CBC uses a perpetual inventory system. What is cost of goods available for sale, assuming CBC uses the gross method