Westmore, Ltd$.$ is a British subsidiary of a U$.$S company. Westmore's functional currency is the pound sterling. The following exchange rates were in effect during $2024$: Jan$\mathrm{.}1$ $$1=$ British Pound $\mathrm{.}625$ June $30$ $$1=$ British Pound $\mathrm{.}610$ Dec$\mathrm{.}31$ $$1=$ British Pound $\mathrm{.}620$ Weighted Average rate for the year $$1=$ British Pound $\mathrm{.}630$ On December $31,$ Westmore had accounts receivable of $280,000$ British Pound. What amount would have been included for this subsidiary in calculating the accounts receivable? O a$.444,444$ b$.451,6130$ c$.142,600$ d$.176,400$