Using the following information, what is the amount of merchandise available for sale? 
Definitions:
Circulatory System
The system in organisms (particularly in vertebrates) consisting of the heart, blood vessels, and blood, responsible for transporting nutrients, gases, and wastes throughout the body.
Primitive Groove
A depression or furrow on the surface of the early embryo, involved in the process of gastrulation.
Neural Groove
A shallow groove in the developing embryo that eventually deepens to form the neural tube, the precursor to the central nervous system.
Blastopore
The opening that develops in the early stage of embryonic development, which can lead to the formation of either the mouth or the anus in the developing organism.
Q35: A voucher system is an example of
Q45: Who pays the freight cost when the
Q55: Other income and expenses are items that
Q99: The difference between the totals of the
Q101: At the end of the fiscal year,
Q108: Which of the following measures the relationship
Q113: Deferrals are recorded transactions that delay the
Q138: A firm's internal control environment is not
Q162: Which of the accounts below would appear
Q192: Determine the amount to be paid in