Don Moon is the owner of ABC Cleaning. At the beginning of the year, Moon had \(\$ 2,400\) in inventory. During the year, Moon purchased inventory that cost \(\$ 13,000\). At the end of the year, inventory on hand amounted to \(\$ 3,600\).

Required
Calculate the following:

a. Cost of goods available for sale during the year.

b. Cost of goods sold for the year.

c. Inventory amount \(\mathrm{ABC}\) Cleaning would report on its year-end balance sheet.