Consider the Data in the Inventories T-Account Shown Below and the Partial

Multiple Choice

Consider the data in the Inventories T-account shown below and the partial listing of account balances at the end of the year. $$\begin{array}{l}\text { Irventories }\\\begin{array} { | l | r | l | r | } \hline \text { Begirning } & & & \\\hline \text { Balarice } & 187,500 & & \\\hline & & & \\\hline & & & \\\hline & 104,900 & \\\hline & 63,900 & & 18,000 \\\hline & & & 5,400 \\\hline & & & 14,700 \\\hline & & & 19,200 \\\hline \end{array}\end{array}$$ Partial listing of account balances at the end of the year:
$\begin{array}{|l|r|}\hline \text { Cash } & \$ 28,000 \\\hline \text { Accounts Receivable } & 35,600 \\\hline \text { Inventories } & ? \\\hline \text { Other Current Assets } & 5,900\\\hline\end{array}$ The amount of Total Current Assets that would be reported on the company's balance sheet at the end of the year would be:

A) $180,800.
B) $368,500.
C) $145,700.
D) $298,800.