Edd Grant owns Edd's Sporting Goods. At the beginning of the year, Edd's had $3,200 in inventory. During the year, Edd's purchased inventory that cost $13,800. At the end of the year, inventory on hand amounted to $4,400. Calculate the following: A: Cost of goods available for sale during the year. B: Cost of goods sold for the year. C: Amount of inventory Edd's would report on the year-end balance sheet.