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 $45,500. during the accounting period, jill’s purchased $91,500 of inventory, returned $6,100 of inventory, and obtained $860 of purchases discounts. jill’s incurred $1,220 of transportation-in cost and $710 of transportation-out cost. salaries of sales personnel amounted to $36,500. administrative expenses amounted to $41,100. cost of goods sold amounted to $93,300.