Aryani started a fashion boutique on 1 March 20–6. On that date she purchased stationery, $395. During the year she took stationery, $15, for her own use. On 28 February 20–7 the stationery was valued at $174. Which amount was charged to the income statement for the year ended 28 February 20–7 for stationery?

A. $206 

B. $221 

C. $236 

D. $380