Use the Following Information to Answer Bellow Questions

Multiple Choice

Use the following information to answer bellow questions
Continue with the information used for questions . Thirty days after year-end, it is now 2021 and the market value of the inventory is $785,000. The company closes the futures contract and sells the inventory on the spot market for $785,000.
-How much cash does the company receive from or pay to the broker when it closes the futures contract in 2021?

A) Pays $15,000
B) Pays $5,000
C) Receives $15,000
D) Receives $5,000