Leela Manufacturing Company has the following account balances at year end: $ 4,000 27,000 Supplies Raw materials Work-in-process Finished goods 59,000 72,000 Prepaid insurance 6,000 What amount should Leela report as inventories in its statement of financial position? OA. $72,000. OB. $76,000. OC. $158,000. OD. $162,000.