if a compan ships goods at mark up $30\%$ to its local branch which has $45,500$ begining inventory, for $160,000$ at cost$.$ the branch sold $80\%$ off avalible goods for $$250,000.$ In the working paper to combined the statements the elemination column should include:

A$.$ shipment to branch $160,000$ shipment from home office $160,000$

B$.$ shipment to branch $208,000$ and shipment from home office $208000$

C$.$ shipment to branch $200,000$ and shipment from home office $208000$

D$.$ shipment to branch $160,000$ and shipment from home $208000$