$4)$ In its first year of operations as a retailer, Seashore Ltd$.$ reported the following

information:

Gross profit.............................. $$181,500$

Purchases $.................................225,000$

Sales returns and allowances... $25,500$

Ending inventory $.....................90,000$

What is Seashore's gross sales in its first year of operations?

A$)$ $$135,000$ B$)$ $$316,500$ C$)$ $$342,000$ D$)$ $$315,000$