At the end of last year, Games-2-Use had merchandise costing $230,000 in inventory. During January of the current year, the company purchased merchandise costing $133,000, and sold merchandise that it had purchased at a total cost of $120,000. Games-2-Use uses a perpetual inventory system. The balance in the Inventory account at January 31 was:

a. $120,000.

b. $230,000.

c. $363,000.

d. $243,000.