The Accounts and Balances Shown Below Were Gathered from Primer

Multiple Choice

The accounts and balances shown below were gathered from Primer Corporation's trial balance on December 31,2014.All adjusting entries have been made.

The amount that should be reported as current assets on Primer Corporation's balance sheet is

A) $151,300.
B) $164,900.
C) $217,300.
D) $267,300.