Sunland Comparyy uses the perpetual inventory system. It began operations in October. October through December, the accounting information system shows that purchases of 570700 were made. Sunland returned goods with a cost of 53800 . Inventory with a cost of $55000 was sold during the three months. These were the only inventory transactions during the period. A physical count of imventory at the end of December reported total inventory of $10800 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 5old) for $3800 51100. $2200. $2700