Company A purchases a batch of goods worth $10 million, and the payment terms are 1/10, n/30. Company A is expected to Payment within 10 days. This batch of goods will be shipped on January 1, X1, and the starting point will be delivered, and the shipping fee will be $20. Million in cash. Company A paid the payment on January 9, X1. On March 1, X1, Company A All the goods are sold to Company C, and the credit sale is $12 million. Company C can at most Return one-fifth of the goods. Based on past experience, Company A estimates that Company C will return one-tenth of the goods. One-fifth of the goods actually returned on March 31, x1. If Company A adopts the perpetual inventory system, Transaction, which of the following statements is wrong? (A) $10.1 million in inventory debited on January 1, X1 (B) On January 9, X1, a cash credit of $9.9 million was credited (C) On March 1, X1, debit the right to return goods of $1.01 million (D) The inventory balance on March 31, X1 is $0