At December 31, 2017 Mohling Company's Inventory Records Indicated a Balance

Multiple Choice

At December 31, 2017 Mohling Company's inventory records indicated a balance of $632,000. Upon further investigation it was determined that this amount included the following:
-$112,000 in inventory purchases made by Mohling shipped from the seller 12/27/17 terms FOB destination, but not due to be received until January 2nd
-$74,000 in goods sold by Mohling with terms FOB destination on December 27^th. The goods are not expected to reach their destination until January 6^th.
-$6,000 of goods received on consignment from Dollywood Company
What is Mohling's correct ending inventory balance at December 31, 2017?

A) $520,000
B) $626,000
C) $440,000
D) $514,000