using the following information, what is the amount of merchandise available for sale? purchases $32,000 purchases discounts $ 960 merchandise inventory, september 1 5,700 merchandise inventory, september 30 6,370 sales returns and allowances 910 sales 63,000 purchases returns and allowances 1,200 freight in 1,040 $35,540 $36,580 $37,700 $34,500