Lenny's Llamas Purchased 1,500 Llamas on January 1, 2011

Lenny's Llamas purchased 1,500 llamas on January 1, 2011.These llamas will be sheared semiannually and their wool sold to specialty clothing manufacturers.The llamas were purchased for $222,000.During 2011 the change in fair value due to growth and price changes is $14,100, the wool harvested but not yet sold is valued at net realizable value of $27,000, and the change in fair value due to harvest is ($1,750) .What is the value of the llamas on Lenny's Llamas statement of financial position on June 30, 2011?

A) $234,350
B) $222,000
C) $220,250
D) $193,250