Henry Co Assigned $400,000 of Accounts Receivable to Easy Finance Co

Henry Co. assigned $400,000 of accounts receivable to Easy Finance Co. as security for a loan of $335,000. Easy charged a 2% commission on the amount of the loan; the interest rate on the note was 10%. During the first month, Henry collected $110,000 on assigned accounts after deducting $380 of discounts. Henry accepted returns worth $1,350 and wrote off assigned accounts totaling $2,980.
-The amount of cash Henry received from Easy at the time of the transfer was

A) $301,500.
B) $327,000.
C) $328,300.
D) $335,000.