Northwest Fur Company started 2024 with $102,000 of inventory on hand. During 2024, $520,000 in inventory was purchased on account with credit terms of 315/315 , n45/�45 . All discounts were taken. Purchases were all made f.o.b. shipping point. Northwest paid freight charges of $8,100. Inventory with an invoice amount of $4,100 was returned for credit. Cost of goods sold for the year was $362,000. Northwest uses a perpetual inventory system. Assuming Northwest uses the gross method to record purchases, what is the cost of goods available for sale?

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Northwest Fur Company started 2024 with $102,000 of inventory on hand. During 2024, $520,000 in inventory was purchased on account with credit terms of 315/315 , n45/�45 . All discounts were taken. Purchases were all made f.o.b. shipping point. Northwest paid freight charges of $8,100. Inventory with an invoice amount of $4,100 was returned for credit. Cost of goods sold for the year was $362,000. Northwest uses a perpetual inventory system.

Assuming Northwest uses the gross method to record purchases, what is the cost of goods available for sale?

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