Cinnamom buns company started $2024$ with $$54500$ of inventory on hand. During $2024,$ $$285000$ in inventiry was purchased on account with credit terns $0$f $2/10,$ n$/30.$ All discounts were taken. Purchases were all made f$.$o$.$b shipping point. CBC pais charges of $$11500.$ Inventory with an invoice amount of $5,000$ was returned for credit. Cost of goods sold for the year was $$312000.$ CBC uses a perpetual inventory system.

Assume instead that $($a$)$ freight costs were paid by the vendor $($b$)$ no discounts were taken and $($c$)$ the inventory in hand at the beginning of $2024$ was determined by a physical count that failed to realize that $$12500$ of inventory was being held on consignment for Frostng R Us Incorportated. What is cost of goods available for slae, assuming CBC uses the gross method to record purchase discounts?