Chang Company Took a Physical Inventory at December 31,2010 and Determined

Chang Company took a physical inventory at December 31,2010 and determined that $¥ 3,750,000$ of goods were on hand. Included in the count was inventory of $¥ 700,000$ on consignment from Keiko Company. On December 30, Chang sold and shipped f.o.b. destination $¥ 820,000$ morth of inventory. These goods arrived at the buyer's place of business on January 2, 2011. What amount should Chang report for inventory on its December 31,2010 statement of financial position?

A) $¥ 3,750,000$ .
B) $¥ 3,870,000$ .
C) $¥ 3,170,000$ .
D) $¥ 4,570,000$ .