The inventory value for the financial statements of Global Co for the year ended 30 June 20X3 was based on a inventory count on 7 July 20X3, which gave a total inventory value of $950,000. Between 30 June and 7 July 20X6, the following transactions took place. $ Purchase of goods 11,750 Cost of goods sold 13,000 Goods returned by Global Co to supplier 1,500 What figure should be included in the financial statements for inventories at 30 June 20X3? A. $952,750 B. $949,750 C. $926,750 D. $958,950