Use the information to answer the question given.

\(\begin{array}{c|c} \text{Branch stock account (at selling price)} & D346,000 - debit \\ \text{Branch mark-up account} & D62,000 - credit \end{array}\)

Calculate the stock figure to be included in the balance sheet at the year end

• A.D408,000
• B.D346,000
• C.D284,000
• D.D62,000