[单选题]
The inventory value for the financial statements of Q for the year ended 31 December 20X1 was based on an inventory count on 4 January 20X2, which gave a total inventory value of USD836,200.Between 31 December and 4 January 20X2, the following transactions were recorded:USDPurchases of goods for resale8,600Sales revenue (gross profit margin 30%)14,000Faulty goods returned by Q to supplier700What adjusted figure should be included in the financial statements for inventories at 31 December 20X1?
A .USD818,500
B .USD834,300
C .USD838,100
D .USD853,900
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