$12.$ABC recorded the following events involving a

recent purchase of merchandise:

Received goods for $$40,000,$ terms $2/10,$ n$/30.$

Returned $$1,000$ of the shipment for credit.

Paid $$250$ freight on the shipment.

Paid the invoice within the discount period.

As a result of these events, the company$$s inventory

a$.$ increased by $$38,470.$

b$.$ increased by $$39,250.$

c$.$ increased by $$38,265.$

d$.$ increased by $$38,270.$