In year $1,$ If FPI logged $4,250$ trees board feet$)$ and they sold $985,000$ board feet, then what amounts should appear on their balance sheet for 'Natural Resources $-$ Timberlands' and how much for Lumber inventory?

A$)$ $$316,672$;$$43,497$

B$)$ $$278,156$;$$40,106$

C$)$ $$415,000$;$$31,000$

D$)$ $$306,711$;$$44,223$

E$)$ $$453,516$;$$34,931$