[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 USD 836,200.Between 31 December and 4 January 20X2, the following transactions took place: USD Purchases of goods8,600Sales of goods （profit margin 30% on sales）14,000Goods returned by Q to supplier700What adjusted figure should be included in the financial statements for inventories at 31 December 20X1?
A .USD 818,500
B .USD 834,300
C .USD 838,100
D .USD 853,900
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