Which of the following paragraphs most effectively completes the [CLOSING] section of this message?

a. Therefore, we would like to invite you to be the keynote speaker for the second annual ELY conference.
b. The keynote address is scheduled for 10 a. m., Friday, April 16, in the Jackson High Memorial Auditorium.
c. Our students would be honored by your presence. If you are able to join us, please call me at (555) 673-3333 by March 15 to make arrangements.
d. Therefore, we would like to invite you to be the keynote speaker for the second annual ELY conference.
e. If you are able to join us, please call me before the middle of this month.

The following data were taken from the records of clarkson company for the fiscal year ended june 30, 2017. raw materials inventory 7/1/16 $58,100 factory insurance $4,800 raw materials inventory 6/30/17 46,600 factory machinery depreciation 17,100 finished goods inventory 7/1/16 99,700 factory utilities 29,400 finished goods inventory 6/30/17 21,900 office utilities expense 9,350 work in process inventory 7/1/16 21,200 sales revenue 560,500 work in process inventory 6/30/17 29,400 sales discounts 4,700 direct labor 147,550 plant manager’s salary 63,400 indirect labor 25,360 factory property taxes 9,910 accounts receivable 28,000 factory repairs 2,500 raw materials purchases 97,300 cash 39,200 a) prepare a cost of goods manufactured schedule (assume all raw materials used were direct materials). b) prepare an income statement through gross profit c)prepare the current assets section of the balance sheet at june 30, 2014