Which statement is false regarding the use of a perpetual inventory record?

a$.$ Transcription errors should be indicated with a single strike$-$through line, your initic

b$.$ Black ink should be used for entries and additions to the record; red ink should be

c$.$ If the actual controlled$-$substance count does not match the existing balance, you h

d$.$ Discrepancies within the perpetual inventory record should be immediately reported