Certain Balance Sheet Accounts of a Foreign Subsidiary of Parker

Certain balance sheet accounts of a foreign subsidiary of Parker Company at December 31, 2011, have been restated into U.S. dollars as follows:

Assuming the functional currency of the subsidiary is the U.S. dollar, what total should be included in Parker's consolidated balance sheet at December 31, 2011, for the above items?

A) $407,500.
B) $418,000.
C) $396,000.
D) $403,500.
E) $398,500.