Waco Company's Cost of Goods Sold for 2014 was $302,000. Which of the following statements is true? If the beginning balance in Merchandise Inventory for 2014 was $50,000, the Cost of Goods Available for Sale was $252,000. If the ending balance in Merchandise Inventory for 2014 was $100,000, the Cost of Goods Available for Sale was $402,000. If the ending balance in Merchandise Inventory for 2014 was $100,000, the Cost of Goods Available for Sale was $202,000. If the beginning balance in Merchandise Inventory for 2014 was $50,000, the Cost of Goods Available for Sale was $352,000.