Which of the following is not an advantage of the perpetual inventory system over the periodic inventory system?

	A.	Inventory losses can be identified and controlled better under a perpetual system.
	B.	The inventory account balance can be easily determined for interim financial statements under the perpetual system.
	C.	The perpetual system is suitable for businesses with a relatively small volume of high unit price merchandise.
	D.	The perpetual system eliminates the need for an annual inventory count.