The accounting records of Dolphin Company revealed the following information: Total manufacturing costs $ $600,000$ Work$-$in$-$process inventory, Jan. $1$ $$63,000$ Work$-$in$-$process inventory, Dec. $31$ $$85,000$ Finished$-$goods inventory, Jan. $1$ $$153,000$ Finished$-$goods inventory, Dec. $31$ $$130,000$ Dolphin's cost of goods sold is: A$-$$$599,000.$ B$-$$$623,000.$ C$-$$$601,000.$ D$-$None of these. E$-$$$578,000.($please provide t$-$accounts, i know how to get the right answer but not the reasoning$)$