Sampson Company Had a Cost of Goods Sold of $730,000

Sampson Company had a Cost of Goods Sold of $730,000 and Cost of Goods Manufactured of $940,000 for the year ended December 31,2016.If the January 1,2016 balance in the Finished Goods Inventory account was $180,000,what was the December 31,2016,balance in Finished Goods Inventory?

A) $1,850,000
B) $1,120,000
C) $520,000
D) $390,000
E) None of the above.