Walker Company Provides the Following Information What Is the Cost of Goods Available for Sale?
A)

Walker Company provides the following information: $$\begin{array} { | l | r | } \hline \text { Beginning Inventory } & \$ 119,000 \\\hline \text { Purchases } & 510,000 \\\hline \text { Freight-In } & 24,000 \\\hline \text { Freight-Out } & 19,000 \\\hline \text { Purchase Discounts } & 5,200 \\\hline \text { Purchase Returns } & 8,000 \\\hline \text { Ending Inventory } & 130,000 \\\hline\end{array}$$
What is the cost of goods available for sale?

A) $639,800
B) $658,800
C) $769,800
D) $672,000