On the December 31, Balance Sheet of a Company, Current

On the December 31, balance sheet of a company, current assets included the following items: $$\begin{array} { | l | l | } \hline \text { Cash } & \$ 140 \\\hline \text { Accounts receivable } & 240 \\\hline \text { Inventories } & 120 \\\hline \text { Total Current Assets } & \$ 500 \\\hline\end{array}$$ An examination of the accounts revealed that the accounts receivable balance made up by the following items: $\begin{array}{|l|l|}\hline \text {Trade accounts receivable}&\$186\\\hline \text { Allowance for uncollectible accounts } & (4) \\\hline \text { Claim against shipper for goods lost in transit (November) } & 6 \\\hline \text { Selling price of unsold goods shipped by the company on consignment at } 130 \text { percent of cost (and not included } & \\\text { in ending inventory) } & 52 \\\hline \text { Net accounts receivable } & \$ 240\\\hline\end{array}$ What is the correct amount of current assets as of December 31?

A) $500
B) $488
C) $448
D) $442