REFERENCE: Ref.10_11 Quadros Inc. ,A Portugese Firm Was Acquired by a U.S.company

REFERENCE: Ref.10_11
Quadros Inc. ,a Portugese firm was acquired by a U.S.company on January 1,2007.Selected account balances are available for the year ended December 31,2008,and are stated in euro,the local currency.
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-Assume the functional currency is the U.S.dollar,compute the restated amount for sales for 2008.

A) $364,000.
B) $372,000.
C) $380,000.
D) $360,000.
E) $404,000.