JSmith Manufacturing Company Has the Following Account Balances at Year

Multiple Choice

JSmith Manufacturing Company has the following account balances at year end: $\begin{array}{lr}\text { Office supplies } & 4,000 \\\text { Raw materials } & 27,000 \\\text { Work-in-process } & 59,000 \\\text { Finished goods } & 92,000 \\\text { Prepaid insurance } & 6,000\end{array}$ What amount should JSmith report as inventories in its balance sheet?

A) $92,000.
B) $96,000.
C) $178,000.
D) $182,000.