Shaw Corporation, a U.S. company, has a subsidiary located in Italy. Certain balance sheet accounts of this subsidiary on December 31, 2020, have been restated from euros to U.S. dollars as follows: Restated at Current Rate Historical Rates Accounts Receivable $ 110,000 $ 100,000 Patents 30,000 25,000 Prepaid Insurance 45,000 40,000 Trading Securities 55,000 50,000 $ 240,000 $ 215,000 Italy is not a highly inflationary economy and there are no intercompany transactions between Shaw and this subsidiary. If the functional currency is euro for this subsidiary, what total should be included in Shaw's consolidated balance sheet dated December 31, 2020, for these items? A. $240,000 B. $230,000 C. $215,000 D. $225,000