innamon Buns Company $($CBC$)$ started $2024$ with $$54,500$ of inventory on hand. During $2024,$ $$285,000$ in inventory was purchased on account with credit terms of $210/210,$ n$30/$n$30.$ All discounts were taken. Purchases were all made f$.$o$.$b$.$ shipping point. CBC paid freight charges of $$11,500.$ Inventory with an invoice amount of $$5,000$ was returned for credit. Cost of goods sold for the year was $$321,000.$ 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 on hand at the beginning of $2024$ was determined by a physical count that failed to realize that $$12,500$ of inventory was being held on consignment for Frosting R Us Incorporated. What is cost of goods available for sale, assuming CBC uses the gross method to record purchase discounts?