Costner's Market Recorded the Following Events Involving a Recent Purchase

Multiple Choice

Costner's Market recorded the following events involving a recent purchase of merchandise: Received goods for $40000 terms 2/10 n/30.
Returned $800 of the shipment for credit.
Paid $200 freight on the shipment.
Paid the invoice within the discount period.
As a result of these events the company's inventory

A) increased by $38416.
B) increased by $38612.
C) increased by $38616.
D) increased by $39400.