Afire on January 31 destroyed some of a sole trader's inventory and its inventory records. The following information is available: $ 320,000 620,000 Inventory January 1 Sales for January Purchases for January Inventory in good condition at January 31 406,000 205,000 Standard gross profit percentage on sales is 25% a $50,000 O b. $46,000 O c. $92,000 O d. $251,000