Wilderman Limited started 2022 with $62,000 of merchandise on hand. During 2022,$418,000 in merchandise was purchased on account with credit terms of 4/20,n/60. All discounts were taken. Purchases were all made f.o.b. shipping point. Wilderman Limited paid freight charges of $16,000. Inventory on hand at the end of the year was $38,000, Wilderman Limited uses a perpetual inventory system. What is cost of goods sold, assuming Wilderman Limited uses the gross method? [5 points] $441,280 $458,000 $442,000 $425,280 $417,280