Swifty's market used the perpetual method to record the following events involving a recent purchase of inventory:
received goods for $118000, terms 2/8, n/30.
returned $2300 of the shipment for credit.
paid $300 freight on the shipment.
paid the invoice within the discount period.
as a result of these events, the company's inventory

The company's inventory is $113,686

Explanation:

The computation of the company inventory is shown below:

= Purchase of inventory - returned goods - discount of net purchase + freight expenses

= {$118,000 - $2,300 -  2% × (118,000 - $2,300) + $300}

= {$115,700 - $2,314 + $300}

= $113,686

It is already mentioned in the question that the invoice amount is paid with the discount period so we apply the discount rate

b or d if i'm correct boi.