Jefferson Corporation was started on January 1, 2014. The company incurred the following transactions during the year (Assume all transactions involve cash):

1) Acquired $1,900 of capital from the owners.

2) Purchased $435 of direct raw materials.

3) Used $290 of these direct raw materials in the production process.

4) Paid production workers $490 cash.

5) Paid $290 for manufacturing overhead (applied and actual overhead are the same).

6) Started and completed 250 units of inventory.

7) Sold 140 units at a price of $6 eac

h. 8) Paid $130 for selling and administrative expenses.

The amount of raw material inventory on the balance sheet at the end of the accounting period would be???/

answer choices:

-$145.

-$435.

-$0.

-$290.