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

Multiple Choice

At December 31, 2017 Howell Company's inventory records indicated a balance of $878,000. Upon further investigation it was determined that this amount included the following:
-$168,000 in inventory purchases made by Howell shipped from the seller 12/27/17 terms FOB destination, but not due to be received until January 2nd
-$111,000 in goods sold by Howell with terms FOB destination on December 27^th. The goods are not expected to reach their destination until January 6^th.
-$9,000 of goods received on consignment from Westwood Company
What is Howell's correct ending inventory balance at December 31, 2017?

A) $710,000
B) $869,000
C) $590,000
D) $701,000