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 $49,500. During the accounting period Jill's purchased $103,500 of inventory, returned $6,900 of inventory, and obtained $940 of purchases discounts. Jill's incurred $1,380 of transportation-in cost and $790 of transportation-out cost. Salaries of sales personnel amounted to $40,500. Administrative expenses amounted to $45,100. Cost of goods sold amounted to $101,300.

b. Ken's Bait Shop had a beginning balance in its inventory account of $11,800. During the accounting period Ken's purchased $52,100 of inventory, obtained $1,580 of purchases allowances, and received $550 of purchases discounts. Sales discounts amounted to $830. Ken's incurred $1,280 of transportation-in cost and $450 of transportation-out cost. Selling and administrative cost amounted to $14,200. Cost of goods sold amounted to $37,700.