Liz's Volleyball Warehouse has the following account balances at the end of the year: Sales Sales Returns and Allowances Sales Discounts Purchases Purchases Returns and Allowances Purchases Discounts Freight-in Merchandise Inventory, Jan. 1 Merchandise Inventory, Dec. 31 $141,050 840 700 73,500 560 650 210 18,200 12,600 Determine the amount to be reported as goods available for sale. O a. $77,890 Ob. $157,710 O c. $90,700 O d. $72,500