Stan’s Market recorded the following events involving a recent purchase of inventory:
- Received goods for $120,000, terms 2/10, n/30.
- Returned $2,400 of the shipment for credit.
- Paid $600 freight on the shipment.
- Paid the invoice within the discount period.

As a result of these events, the company’s inventory:
a. increased by $115,848.
b. increased by $115,248.
c. increased by $118,200.
d. increased by $115,836.