[单选题]
A company’s physical inventory counting took place on 25 March 2012 and the inventorywas measured at $175,260. The company’s year end is 31 March 2012. In the interveningperiod goods valued at $5,952 were received and returns to suppliers were valued at $2,520.Sales in the period amounted to $17,500 and a gross profit percentage on sales of 20% isalways obtained. You discover that goods out on sale or return, at a sale price of $15,000,have been omitted from the physical count.What value should be placed on inventory at 31 March 2012?
A .$164,692
B .$176,192
C .$176,692
D .$178,692
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