The inventory value for the financial statements of Q for the year ended 31 May 20X6 was based on an inventory count on 4 June 20X6, which gave a total inventory value of $836,200. Between 31 May and 4 June 20X6, the following transactions took place: $ Purchase of goods Sales of goods (profit margin 30% on sales) Goods returned by Q to supplier 8,600 14,000 700 What adjusted figure should be included in the financial statements for inventories at 31 May 20X6? A $838,100 B $853,900 C $818,500 D $834,300