Cost of Goods Sold Beginning Inventory $54,000 Add: Purchases $58,000 Less: Purchase Discounts $9,000 Purchase Returns and Allowances $8,000 Net Purchases $41,000 Freight-in $2,000 Cost of Goods Purchased $43,000 Goods Available for Sale The Goods Available for Sale total is, ( a.) $97,000 b.) $11,000 ( ) $43,000 O d.) $69,000