Use the information below for Adams Company to answer the question that follow. Adams Company is a manufacturing company that has worked on several production jobs during the first quarter of the year. Below is a list of all the jobs for the quarter:

Job. No.		Balance
356		$ 450
357		1,235
358		378
359		689
360		456

Jobs 356, 357, 358, and 359 were completed. Jobs 356 and 357 were sold at a profit of $500 on each job. What is the ending balance of Work in Process for Adams Company at the end of the first quarter?

a.$456

b.$0

c.$2,752

d.$3,208