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Exercise 4-7A (Algo) Determining the cost of inventory LO 4-2, 4-3, 4-4 For each of the following cases determine the ending balance in the inventory account (Hint First, determine the total cost of inventory available for sale- Next, subtract the cost of the inventory sold to arrive at the ending balance) a. Jill's Dress Shop had a beginning balance in its inventory account of $46,500- During the accounting period, Jill's purchased $94,500 of inventory, returned $6,300 of inventory, and obtained $880 of purchases discounts. Jill's incurred $1,260 of transportation-in cost and $730 of transportation-out cost- Salaries of sales personnel amounted to $37,500 Administrative expenses amounted to $42,100 Cost of goods sold amounted to $95,300 b- Ken's Bait Shop had a beginning balance in its inventory account of $10,600. During the accounting period, Ken's purchased $47,300 of inventory, obtained $1,460 of purchases allowances, and received $490 of purchases discounts- Sales discounts amounted to $770- Ken's incurred $1,160 of transportation-in cost and $390 of transportation-out cost Selling and administrative cost amounted to $13,600. Cost of goods sold amounted to $36,500 Jill's Dress Shop Cost of goods available for sale Ending Inventory ens ait Shop