The primary difference between a periodic and perpetual inventory system is that a periodic system (a) keeps a record showing the inventory on hand at all time. (b) provides better control over inventories. (c) records the cost of the sale on the date the sale is made. (d) determines the inventory on hand only at the end of the accounting period

D. Determines the inventory on hand only at the end of the accounting period

Explanation:

The periodic and perpetual inventory systems are methods used to track the number of goods on hand. There are many differences between them, but the primary difference is that the periodic system is an occasional physical count of inventory done at the end of the accounting period; that is to say, it determines the ending inventory balance and the cost of goods sold. In the perpetual system, there are continual updates to the general and inventory ledger as the transactions are made; however, in the periodic inventory system, there is no cost of goods sold account entry at all in an accounting period because it occurs at the end of that period.

it's d. out with the planting and harvest of the crops.