Ballard Company Makes Portable Speakers $\begin{array}{ll}\text { January } 1 & 1,260 \\\text { December } 31 & 1,040\end{array}$

Multiple Choice

Ballard Company makes portable speakers. During the year Ballard manufactured 100,000 sets of portable speakers. Finished goods inventory had the following units on hand:
$\begin{array}{ll}\text { January } 1 & 1,260 \\\text { December } 31 & 1,040\end{array}$
-Refer to the Figure.How many sets of portable speakers did Ballard sell during the year?

A) 96,780
B) 97,000
C) 97,220
D) 100,220