15) Hardware Restoration had a purchase of $40,000, a purchase return of $10,000, and a purchase discount of $1,500.What is the impact on Inventory?

A) $28,500

B) $30,000

C) $51,500

D) $38,500

16) Mary's Pie Company had a starting Inventory balance of $13,550 and the following transaction totals for the month. Use this information to answer the questions below.

Sales Returns and Allowances $300

Sales Discounts200

Purchases3,000

Sales8,000

Cost of Goods Sold5,500

Purchases Discount300

Freight 600

Based on the above, ending Inventory is ________.