Flynn inc		Macek co
		Book value	Face value
Cash	900	80	80
Recievable	480	180	160
inventory	660	260	300
land	300	120	130
building	1200	220	280
euipment	360	100	75
account payable	480	60	60
Long term liabilities	1,140	340	300
common stock	1000	80
additional paid in capital	200	0
retained earnings	1080	480

Flynn acquires 100 percent of the outstanding voting shares of Macek Company on January 1, 2013. To obtain these shares, Flynn pays $400 cash (in thousands) and issues 10,000 shares of $20 par value common stock on this date. Flynn's stock had a fair value of $36 per share on that date. Flynn also pays $15 (in thousands) to a local investment firm for arranging the acquisition. An additional $10 (in thousands) was paid by Flynn in stock issuance costs.

The book values for both Flynn and Macek as of January 1, 2013 follow. The fair value of each of Flynn and Macek accounts is also included. In addition, Macek holds a fully amortized trademark that still retains a $40 (in thousands) value. The figures below are in thousands. Any related question also is in thousands.

What amount will be reported for consolidated receivables?

A) $660,000.

B) $640,000.

C) $500,000.

D) $460,000.

E) $480,000.