Thirty Years Ago,most Companies Relied Mainly Upon Periodic Inventory Systems

Thirty years ago,most companies relied mainly upon periodic inventory systems.Why?

A) Theft was an insignificant source of loss compared to today.
B) The tax code required physical inventory counts until tax regulations were changed in the 1980s.
C) New technology,allowing perpetual inventory systems to be installed more easily and inexpensively,was not available thirty years ago.
D) Before the advent of computers,perpetual systems were less accurate than periodic systems.