Cinnamon Buns Company $($CBC$)$ started $2024$ with $$52,900$ of inventory on hand. During $2024,$ $$280,000$ in inventory was purchased on account with credit terms of $\frac{1}{10},\frac{n}{30}.$ All discounts were taken. Purchases were all made f$.$o$.$b$.$ shipping point. CBC paid freight charges of $$9,400.$ Inventory with an invoice amount of $$3,500$ was returned for credit. Cost of goods sold for the year was $$298,000.$ CBC uses a perpetual inventory system.

What is cost of goods available for sale, assuming CBC uses the gross method?

Multiple Choice

$$342,300$

$$336,035$

$$338,800$

$$317,235$