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

Multiple Choice

Stan's Market recorded the following events involving a recent purchase of merchandise:
Received goods for $20,000, terms 2/10, n/30.
Returned $400 of the shipment for credit.
Paid $100 freight on the shipment.
Paid the invoice within the discount period.
As a result of these events, the company's merchandise inventory

A) increased by $19,208.
B) increased by $19,700.
C) increased by $19,306.
D) increased by $19,308.