Backyards,Inc

Backyards,Inc.,sells lawn furniture.Selected financial information for the most recent year follows. Beginning merchandise inventory on January 1 was $32,000.
Ending merchandise inventory on December 31 was $37,000.
Purchases during the year were $101,000.
Selling and administrative expenses were $75,000.
Sales for year were $257,000.
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What was the value of goods available for sale?

A) $138,000
B) $156,000
C) $133,000
D) $ 96,000