company uses the perpetual inventory system, it began operations in October. October through December, the accounting information system shows that purchases of $$70,700$ were made. There was $$3,800$ in returned goods with cost. Inventory with a cost of $$53,7400$ was sold during the three months. These were the only inventory transactions during the period. A physical count of inventory at the end of December reported total inventory of $$11,100$ remains on hand. An adjustment to bring the perpetual inventory count in line with the physical count would include a debit to inventory over and short or cost of goods sold for is it A$.$ $$1700$ B$.$ $$4400$ C$.$ $$2100$ or D$.$ $$4200?$