A Company's General Ledger Recorded Sales of $545,000 Last Year

A company's General Ledger recorded sales of $545,000 last year, when the inflation rate adjusted for the year, was 4.0%. If the company's required rate of return was 10%, what are the real cash flows, and the nominal cash flows, respectively?

A) $478,070 and $514,151
B) $478,070 and $545,000
C) $495,455 and $545,000
D) $514,151 and $495,455
E) $524,038 and $545,000