Tony's Market used the perpetual method to record the following events involving a recent purchase of inventory:

Received goods for $78,600, terms 2/8, n/30.

Returned $1600 of the shipment for credit.

Paid $700 freight on the shipment.

Paid the invoice within the discount period.

As a result of these events, the company's inventory increased by:

a.) $77700

b.) $76160

c.) $76146

d.) $75460