The inventory value for the financial statements of Kombucha Sdn. Bhd. for the year ended 31 December 2019 was based on an inventory count on 4 January 2020, which gave a total inventory value of RM836,200. Between 31 December 2019 and 4 January 2020, the following transactions took place: Purchases of goods Cost of goods sold Goods returned by Kombucha to supplier RM 8,600 4,200 700 The adjusted figure for inventories at 31 December 2019 is [A]