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 $40,000, 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 $38,416.
B) increased by $38,612.
C) increased by $38,616.
D) increased by $39,400.