Balances on 28 February 2021 Balance sheet section Vehicles at cost Equipment at cost Inventory Provision for bad debts Nominal accounts section R 90 000 R 50 000 R 100 000 2 000 Bad debts Telephone Adjustments - Inventory to a value of R2 600 was donated to the KZN violent victims. Physical stock taking at the end of the year revealed that only R96 200 inventory available. After taking the above adjustments into account, Inventory deficit account should reflect: O A. R102 600 OB. R97 400 O C. R1 200 O D. R3 800 R R 500 1 500