Northwest Fur Co. started 2021 with $99,000 of merchandise inventory on hand. During 2021, $510,000 in merchandise was purchased on account with credit terms of 4/15, n/45. All discounts were taken. Purchases were all made f.o.b. shipping point. Northwest paid freight charges of $9,300. Merchandise with an invoice amount of $3,600 was returned for credit. Cost of goods sold for the year was $368,000. Northwest uses a perpetual inventory system. What is ending inventory assuming Northwest uses the gross method to record purchases?

A. 226,384

B. 250,300

C. 246,700

D. 226,444