Pollo Inc. purchased $$3,500$ worth of merchandise on December $1,2019$ on credit. $10\%$ of the items are immediately returned to the supplier. The inventory is sold with terms FOB shipping point. The cost for shipping is $$150.$ This is paid in cash by Pollo the truck driver at the time of delivery. What is the cast of the inventory recorded in the Merchandise Inventory account assuming a perpetual inventory system is used?

$$3,150$

$$3,300$

$$3,285$

$$3,650$